Naveen & Suraj Kumar v. Directorate General of Goods and Services Tax Intelligence (DGGI), Delhi

Background of the Case

This case arose from search and investigation proceedings initiated by the Directorate General of GST Intelligence (DGGI) against the petitioners, Naveen and Suraj Kumar, under the provisions of the CGST Act, 2017. The matter raised important questions regarding the scope of judicial interference in GST investigations, the validity of summons issued under Section 70 of the CGST Act, and the extent to which courts can grant protection against arrest at the inquiry stage.

The DGGI conducted a search operation under Section 67(2) of the CGST Act at premises connected with the petitioners. The search proceedings reportedly continued late into the night and extended till the early hours of 23.03.2024. During the course of the search, the officers seized various documents, mobile phones, electronic records, and certain quantities of biri alleged to be non-duty-paid goods.