MD. ANIQUL ISLAM v. DIRECTORATE OF GOODS AND SERVICES TAX INTELLIGENCE, DELHI

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

High Court, Delhi

Neena Bansal Krishna, Justice

MD. ANIQUL ISLAM

DIRECTORATE OF GOODS AND SERVICES TAX INTELLIGENCE, DELHI

W.P.(CRL) 1710/2024, CRL.M.A. 16659/2024, W.P.(CRL) 1861/2024, CRL.M.A. 19746/2024 & 20363/2024Nee dated 16.12.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 67, 69, 70 & 132

Rule Number : Rule 139

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of revenue

Summons under Section 70 CGST Act – Challenge to summons issued during investigation – Search and seizure of goods – Prayer for protection from arrest and release of seized goods – Petitioners claimed summons issued without proper procedure and without DIN number – Anticipatory bail application already dismissed – Whether summons constitutes initiation of proceedings? – Court noted Section 70 empowers proper officer to summon persons for giving evidence or producing documents during inquiry – Summons merely evidence-gathering step and not culmination of investigation – At summons stage, department only collecting information which may subsequently form basis for proceedings – Issuance of summons cannot be equated with initiation of proceedings under Section 6(2)(b) of CGST Act – Summons provides opportunity to produce documents and submit statements – Entertaining writ petition at this stage would paralyze entire proceedings and defeat purpose of investigation – Sufficient safeguards exist in Section 69 before affecting arrest – Held: Writ petitions dismissed as premature – Petitioners to approach appropriate forum at appropriate stage.

Represented By:

Counsel for the Petitioner: Manisha Gupta, Advocate

MD. ANIQUL ISLAM v. DIRECTORATE OF GOODS AND SERVICES TAX INTELLIGENCE, DELHI

MD. ANIQUL ISLAM v. DIRECTORATE OF GOODS AND SERVICES TAX INTELLIGENCE, DELHI

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