Md. Aniqul Islam Vs Directorate of Goods And Services Tax Intelligence ., In re
Date: December 15, 2025
Subject Matter
Summons Under Section 70 is an "Inquiry," Not a "Proceeding". Writ Petitions Dismissed as Premature
Summary
The High Court of Delhi has dismissed the writ petitions filed by Md. Aniqul Islam and Akhtar Hussain (Proprietor of M/s Nila Biri Factory), which challenged the summons issued by the Directorate General of GST Intelligence (DGGI). The Court ruled th…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Writ Petition bearing No.1710/2024 under Articles 226/227 of the Constitution of India has been filed on behalf of the Petitioner Md. Aniqul Islam, to challenge Summons dated 06.05.2024 issued under Section 70 of the Central Goods and Services Tax Act, 2017 ( hereinafter referred to as „ CGST Act, 2017‟ ). 2. Brief facts are that Petitioner is…