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

* 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 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,