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IN THE HIGH COURT OF DELHI AT NEW DELHI
MD. ANIQUL ISLAM – Appellant
Versus
DIRECTORATE OF GOODS AND SERVICES TAX INTELLIGENCE DELHI – Respondent
1. Writ Petition bearing No.1710/2024 under Articles 226/227 of the Constitution of India has been filed on behalf of the Petitioner Md. Aniqul Islam, to challenge Summons dated 06.05.2024 issued under Section 70 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as „CGST Act, 2017‟).
2. Brief facts are that Petitioner is engaged into a small-scale business to supply „Bidi‟ since 2020 in some pockets of East Delhi. He is registered with GST having Registration No.07CFIPM2676H2Z4. He purchased finished stocks of Bidi from M/s Nila Biri Factory, Village Dohabari, West Bengal, who are the manufacturer of bidi with the Brand name of „Udaan‟, through proper Tax Invoices during Financial Years 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25, which are as under:
| Financial Year | Total Purchases | Invoice dated | Total Sales and Closing Stock | Remarks |
|---|---|---|---|---|
| 2020-21 | Rs.12,90,650/- | 12.06.2020 & 14.12.2020 | Sales – Rs.8,70,000/- Closing Stock Rs.4,20,650/- | Copy of the Ledger of FY 2020-21 & all the tax invoices are annexed as Annexure P-2 |
| 2021-22 | Rs.3,82,894/- | 25.10.2021 | Sales – Rs.5,36,650/- Closing Stock Rs.2,66,894/- | Copy of the Ledger of FY 2021-22 & all the tax invoices are |
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