DIRECTORATE GENERAL OF GST INTELLIGENCE vs HARISH SACHDEVA

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 29thJanuary, 2026 Pronounced on: 05th June, 2026 CRL.M.C. 2300/2021, CRL.M.A. 15297/2021 DIRECTORATE GENERAL OF GST INTELLIGENCE .....Petitioner Through: Mr. Satish Aggarwala, Sr. Standing Counsel and Mr. Gagan Vaswani, Advocate versus GIRISH SACHDEVA .....Respondent Through: Mr. Mohit Mathur, Senior Advocate with Mr. Vignesh Ramanathan, Advocate (Amicus Curiae) CRL.M.C. 2330/2021, CRL.M.A. 15491/2021 DIRECTORATE GENERAL OF GST INTELLIGENCE .....Petitioner Through: Mr. Satish Aggarwala, Sr. Standing Counsel and Mr. Gagan Vaswani, Advocate Mr. Mohit Mathur, Senior Advocate with Mr. Vignesh Ramanathan, Advocate (Amicus Curiae) versus HARISH SACHDEVA .....Respondent Through: Mr. Mohit Mathur, Senior Advocate with Mr. Vignesh Ramanathan, Advocate (Amicus Curiae) CRL.M.C. 3652/2022, CRL.M.A. 15324/2022 CGST DELHI SOUTH .....Petitioner Through: Mr. Atul Tripathi, SSC, CBIC with Mr. Shubham Mishra and Mr. Gaurav Mani Tripathi, Advocates 1. Aforesaid three Petitions are being decided together, as they essentially involve similar facts and common questions of law. 2. Aforesaid Petitions have been filed on behalf of the Petitioner unde