Writ Challenging GST Summons and Seizure Premature As Inquiry Not Concluded | HC

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Writ against GST summons

Case Details: Md. Aniqul Islam vs. Directorate of Goods and Services Tax Intelligence - [2025] 181 taxmann.com 696 (Delhi)

Judiciary and Counsel Details

  • Ms Neena Bansal Krishna, J.
  • Ms Manisha Gupta, Adv. for the Petitioner.
  • Anurag Ojha, SSC, Priyatam, Dipak Raj & Ms Garima Kumar, Advs. for the Respondent.

Facts of the Case

The petitioners comprised a GST-registered trader of bidi and a GST-registered manufacturer-supplier. The trader purchased finished goods against valid tax invoices, made payments via banking channels, and filed GST returns for the relevant period. The Directorate General of Goods and Services Tax Intelligence (DGGI) conducted searches of the trader’s premises and seized goods. Summons were issued to the trader, including references to an unrelated entity, which the trader denied. The DGGI searched the manufacturer’s premises, verified stock against records, and issued summons. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the summons under Section 70 of the CGST Act, were issued solely for information-gathering in an inquiry and did not constitute commencement of proceedings. It was emphasised that statutory safeguards existed before coercive action, including reasons to believe and communication of grounds. It was held that even after searches, the Department of Revenue must either issue a notice on the merits or drop the matter. The writ petitions were therefore premature, lacked merit, and were dismissed, with liberty to approach the appropriate forum.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied