Back
IN THE HIGH COURT OF DELHI AT NEW DELHI
NEENA BANSAL KRISHNA
Naveen, S/o. Sh. Shiv Lal – Appellant
Versus
Directorate General Of Goods And Services Tax Intelligence, Through its Superintendent/Senior Intelligence Officer – Respondent
| Table of Content |
|---|
| 1. writ petition filed for quashing summons. (Para 1) |
| 2. background on petitioners' business operations. (Para 2 , 3 , 4) |
| 3. irregularities in summons issuance. (Para 5 , 9 , 19) |
| 4. court's concerns over misuse of gst powers. (Para 6 , 10 , 11) |
| 5. legal framework regarding arrest under gst. (Para 12 , 13 , 14) |
| 6. cooperation and implications for arrest. (Para 15 , 20 , 25) |
| 7. seizure of goods during investigation. (Para 23 , 24 , 29 , 36) |
| 8. allegations of clandestine trading. (Para 27 , 30 , 31 , 32) |
| 9. court’s view on anticipatory bail applications. (Para 38 , 41 , 44) |
| 10. respondent's defense regarding summons validity. (Para 42 , 47 , 48) |
| 11. dismissal of the writ petition. (Para 50 , 61) |
JUDGMENT :
NEENA BANSAL KRISHNA, J.
1. Petition under Article 226/227 Constitution of India has been filed for setting aside of the Summons dated 20.05.2024 against the Petitioner No.1 and for release of the papers/documents/goods seized by them on 23.03.2024 and to restrain the Respondent DGGI, not to illegally detain the Petitioner in odd hours.
2. Briefly stated, the Petitioner No.1, Naveen, and Petitioner No.2, Suraj are real brothers. The business is carried out by Petitioner No.1 who i
Summons issued under Section 70 CGST Act are part of an inquiry and do not amount to the initiation of legal proceedings, requiring adherence to procedural safeguards.
The court emphasized the statutory power to summon persons to give evidence and produce documents in inquiry, and clarified that the summons did not authorize arrest but were for completing the inves....
Summons under Section 70 CGST Act for inquiry needs no 7-day notice; voluntary attendance and compliance do not amount to detention, precluding compensation claims.
As the delegation of powers by the Commissioner to the other authority or the officer as contemplated in Section 167 of the CGST Act. The Court, therefore, does not find any substance in the submissi....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
