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

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 22nd September, 2025 Pronounced on: 16th December, 2025 + W.P.(CRL) 1710/2024, CRL.M.A. 16659/2024 MD. ANIQUL ISLAM S/o Sabar Ali R/o Gali No. 2, New Shastri Park, Delhi. .....Petitioner Through: Ms. Manisha Gupta, Advocate. versus DIRECTORATE OF GOODS AND SERVICES TAX INTELLIGENCE, DELHI through its Superintendent/Senior Intelligence Officer, Delhi Zonal Unit, DGGI, MTNL Building, Near Manipal Hospital, Sector-6, Dwarka, Delhi. .....Respondent Through: Mr.Anurag Ojha, SSC with Mr.Dipak Raj, Mr. Priyatam and Ms. Garima Kumar, Advocates. + W.P.(CRL) 1861/2024, CRL.M.A. 19746/2024 & 20363/2024 AKHTAR HUSSAIN Prop. Nila Biri Factory, Dohabari, Uttar Dinajpur, West Bengal. .....Petitioner Through: Ms. Manisha Gupta, Advocate. versus DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (DGGI) through its Superintendent/Senior Intelligence Officer, Delhi Zonal Unit, DGGI, MTNL Building, Near Manipal Hospital, Sector-6, Dwarka, Delhi. .....Respondent W.P.(CRL) 1710/2024 & 1861/2024 Signature Not Verified Page 1 of 22 Signed By:VIKAS ARORA Signing Date:16.12.2025 17:17:57 Through: Mr.Anurag Ojha, SSC with Mr.Dipak Raj, Mr. Priyatam and Ms. Garima Kumar, Advocate. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 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