SHASHI KUMAR CHOUDHARY vs DEPUTY DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE DELHI ZONAL UNIT & ANR.

Judgment text excerpt

$~95 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19th May, 2025 + W.P.(C) 6723/2025 and CM APPL. Nos. 30536-37/2025 SHASHI KUMAR CHOUDHARY .....Petitioner Through: Mr. Vinay Sahrawat, Advocate versus DEPUTY DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE DELHI ZONAL UNIT & ANR. .....Respondents Through: Mr. Dipak Raj and Mr. Subham Kumar, Advocates for Mr. Anurag Ojha, SSC for R-1 and 2. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. No.30536/2025 (Exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 6723/2025 and CM APPL. No. 30537/2025 3. This is a petition has been filed by the Petitioner under Article 226 of the Constitution of India challenging the impugned communication/order dated 6th May, 2025 by which the total tax and penalty was determined as Rs.2,99,23,614/-. 4. The background of this case is that there was seizure of a consignment of areca nuts in Delhi being brought from Assam by the Directorate General of GST Intelligence (hereinafter ‘DGGI’) on 30th April, 2024. Sometime on 1st May, 2025 a search was conducted. The total quantum of 7101 sacks of Signature Not Verified Signed By:DEVANSHU W.P.(C) 6723/2025 Page 1 of 5 JOSHI Signing Date:21.05.2025 18:11:50 areca nuts weighing 70 kgs each i.e., a total of 4,97,070 Kgs (497.07 tonne) was seized for being traded without proper documentation. The statements of the proprietor etc. were also recorded. The Petitioner then wrote a letter dated 2nd May, 2025 acceding to deposit the requisite tax amount and penalty in exchange of provisional release in the following terms: “ To Dated:02.05.2025 The Senior Intelligence Officer, . Directorate General of GST Inte