RAJ KUMAR GUPTA vs UNION OF INDIA & ORS.

Judgment text excerpt

$~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 30th October, 2025 + W.P.(C) 15917/2025 & CM APPL. 65092/2025 RAJ KUMAR GUPTA .....Petitioner Through: Mr. Rachit Lakhmani & Mr. Arya Hardik, Advs. (8630100048) versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Bhagvan Swarup Shukla, CGSC with Mr. Yash Baralia & Mr. Pradumn Kumar Singh, Advs. for UoI Mr. Satish Aggarwala, SSC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 65093/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 15917/2025 & CM APPL. 65092/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the impugned demand order dated 18th June, 2025, passed by the Directorate General of GST Intelligence, Mumbai (hereinafter, ‘DGGI’) (hereinafter, ‘impugned order’). 4. The present case relates to the clandestine manufacture and sale of pan masala, at various premises, which are held by the GST Department to be connected to the Petitioner. Raids and searches were conducted in 2016, at the factory premises and residence of the Petitioner, and various goods were seized along with cash of Rs.70,00,000/-. Signature Not Verified Digitally Signed By:DEVANSHU JOSHI W.P.(C) 15917/2025 Page 1 of 14 Signing Date:03.11.2025 15:05:10 5. The Petitioner was taken into custody on 18th September, 2016, and was thereafter released on bail. Following the same, a Show-Cause Notice was issued to the Petitioner on 7th March, 2017, issued by Additional Directorate General, Directorate General of Central Excise Intelligence, Delhi (hereinafter, ‘SCN dated 7th March,2017’) as to why the period of limitation