Delhi High Court
For assessee
Directorate General of GST Intelligence v. Girish Sachdeva
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