High Court of Delhi5 June 2026

Directorate General of GST Intelligence v. Girish Sachdeva

For assessee

CRL.M.C. NO. 2300, 2330 OF 2021 AND 3652 OF 2022

The ruling in brief

Where company issued high value E-way bills without filing GST returns, was non-existent at registered address, failed to respond to summons but only sent replies, and investigation suggested ineligible ITC and circular trading, seven days prior notice before arrest was justified as natural justice and not a blanket restraint, upholding department's right to investigate and proceed in law

Provisions considered

Section 69, read with section 132, of Central Goods and Services Tax Act, 2017/Delhi Goods and Services Tax Act, 2017 - Section 438, read with section 482, of Code of Criminal Procedure, 1973

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Directorate General of GST Intelligence v. Girish Sachdeva

The ruling in brief

Provisions considered

Directorate General of GST Intelligence v. Girish Sachdeva

The ruling in brief

Provisions considered

Read the full analysis

Sanjeet Kumar Pandey @ Sanjeet Pandey v. Union of India

Navinder Singh Sahdev v. Directorate General of Gst Intelligence, Chandigarh

Karan Kochhar v. Inspector (Anti-Evasion) of CGST Commissionerate

Read the full analysis