# NAVEEN & ANR. vs DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE

Court: Delhi High Court
Date: 2026-01-30
Citation: W.P.(CRL)-1872/2024 2026:DHC:755
Petitioner: NAVEEN & ANR.
Respondent: DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/NBK30012026CRLW18722024_182922.pdf)

## Judgment text (excerpt)

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 15th December, 2025 Pronounced on:30th January, 2026 W.P.(CRL) 1872/2024, CRL.M.A. 18198/2024 1. NAVEEN S/o Sh. Shiv Lal Proprietor M/s Aarti Traders, Tej Colony, Tehsil Camp, Panipat, Haryana-132103. 2. SURAJ KUMAR S/o Sh. Shiv Lal Tej Colony, Tehsil Camp, Panipat, Haryana-132103. ....Petitioners Through: Ms. Hitanshi and Mr. Yash Tewari, Advocates. versus DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE Through its Superintendent/Senior Intelligence Officer, Delhi Zonal Unit, DGGI, MTNL Building, Near Manipal Hospital Sector-6, Dwarka, Delhi-110075. .....Respondent Through: Mr. Anurag Ojha, Senior Advocate with Mr. Dipak Raj and Mr. Vipul Kumar, Advocates. CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T NEENA BANSAL KRISHNA, J. 1. Petition under Article 226/227 Constitution of India has been filed for setting aside of the Summons dated 20.05.2024 against the Petitioner No.1 and for release of the papers/documents/goods seized by them on 23.03.2024 and to restrain the Respondent DGGI, not to illegally detain the Petitioner in odd hours. 2. Briefly stated, the Petitioner No.1, Naveen, and Petitioner 

https://niyam.ai/judgements/high-court/2026/january/naveen-anr-vs-directorate-general-of-goods-and-services-tax-intelligence