DGGI vs SUDHIR GULATI

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 04th March, 2025 Pronounced on: 27th June, 2025 + CRL.M.C. 2666/2021 DIRECTORATE GENERAL OF GST INTELLIGENCE Represented by Deputy Director, DGGI West Block-9, Wing No.6 R.K. Puram, New Delhi - 110066 .....Petitioner Through: Mr. Aditya Shekhar, Sr. Standing Counsel. versus SUDHIR GULATI S/o Late Ram Narain Gulati R/o H-23, 1st Floor, Kirti Nagar New Delhi – 110015. .....Respondent Through: Mr. Tushar Agarwal, Mr. Arun Kumar and Ms. Tripti Roy, Advocates. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 1. The Petition under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as “Cr.P.C.”) has been filed against the Order dated 17.10.2020 vide which Bail has been granted to the Respondent/Sudhir Gulati in the Complaint filed against him for offences punishable under Section 132 (1) (b) & (c) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act, 2017), on account of evasion of CGST running into crores of Rupees. Signature Not Verified Signed By:RITA CRL.M.C. 631/2021 Page 1 of 9 SHARMA Signing Date:02.07.2025 12:08:19 2. Briefly stated, the Petitioner herein is the Directorate General of Goods and Services Tax Intelligence (DGGI), the Apex Investigative Agency under the Ministry of Finance, Government of India, responsible for enforcing compliance with indirect tax laws including GST, Central Excise, and Service Tax. The Respondent/Sudhir Gulati is the Director of a Company, namely, M/s Anmol Tradex Pvt. Ltd. 3. The officers of DGGI developed an intelligence that M/s Anmol Tradex Pvt. Ltd. has been found to be engaged in the fraudulent availing of Input Tax Credit (ITC) on the basis of ineligible or non-genuine Invoices