NAVEEN & SURAJ KUMAR v. DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Neena Bansal Krishna, Justice

NAVEEN & SURAJ KUMAR

DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE

W.P.(CRL) 1872/2024, CRL.M.A. 18198/2024 dated 30.01.2026

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 67, 69, 70 & 132

Notification/Circular : Circular bearing No. 128/47/2019-GST dated 23.12.2019 & Circular No. 122/41/2019-GST dated 05.11.2019

Decision : In favour of revenue

Summons and seizure – Petitioner seeking quashing of summons and release of seized documents and goods – Petitioner contended illegal late night detention during DGGI investigation into clandestine, tax evaded supply – Petitioner alleged misuse of arrest powers, procedural defects in panchnamas and summons, violation of DIN and circular guidelines and apprehension of arrest despite cooperation and part tax payment – DGGI asserted large scale GST evasion, recovery of incriminating material, voluntary statements, ongoing inquiry and necessity of further investigation – Court held summons under Section 70 merely part of inquiry, not initiation of adjudicatory proceedings and validly issued to collect evidence – Sufficiency of in built safeguards under Section 69 and Supreme Court jurisprudence on anticipatory bail noted – Held: No illegality in issuance of summons or in continuing investigation – Writ petition premature and not maintainable – Petitioner to seek appropriate remedies at proper stage.

Represented By:

Counsel for the Petitioner: Hitanshi & Yash Tewari, Advocate

NAVEEN & SURAJ KUMAR v. DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE

NAVEEN & SURAJ KUMAR v. DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE

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