CGST DELHI WEST vs VISHAL GOYAL

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 10th November, 2025 Pronounced on: 12th January, 2026 + CRL.M.C. 1242/2021 CGST, DELHI WEST Through Shri Pankaj Verma, Intelligence Officer, New Delhi …….Petitioner Through: Mr. Gagan Vaswani, Advocate and Mr. Satish Aggarwala, Senior Standing Counsel. versus VISHAL GOYAL S/o Shri Kishan Goyal House No.2273, Hudson Line, Mall Road, Kingsway Camp, G.T.B. Nagar, Delhi 110009 ……Respondent Through: Mr. Shadman Ahmed Siddiqui and Mr. Vaibhav Prasad Singh, Advocates. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 1. Petition under Section 482 of the Code of Criminal Procedure, 1973 (hereinafter referred to as „Cr.P.C.‟), has been filed on behalf of the Petitioner/CGST, West Delhi challenging the Order dated 17.03.2021 of the learned CMM and seeking cancellation of Bail granted to Vishal Goyal, the Respondent. Signature Not Verified Digitally Signed By:ANIL CRL.M.C. 1242/2021 Page 1 of 16 KUMAR BHATT Signing Date:12.01.2026 17:35:32 2. The brief facts of the case are that on 29.12.2020, an information was received about an unregistered unit of gutka factory running at CR place, Rohini, Sector 20, Delhi and that this unregistered Unit had more than 10 speed manufacturing machines, which were working 24x7 at the top floor of the premises and around 40-50 labourers were working. The finished goods were being supplied to Chhattisgarh and Odisha. The raid was conducted under Section 67(2) of the CGST Act, 2017 on 01.01.2021. During the search, the premises was found covered in dust, with a strong pungent smell emanating from several wall machines operating in the right-side hall on the second floor. Fourteen gutka pouch making machines were functioning in the hall. 3. 75 labourers wer