Md. Aniqul Islam vs Directorate Of Goods And Services Tax ...

ik-38417240 Delhi High Court 16 December 2025 • 22 min read

Judges (1)

Neena Bansal Krishna Delivered

Counsel (5)

Anurag Ojha Counsel Respondent Dipak Raj Counsel Respondent Garima Kumar Counsel Respondent Manisha Gupta Counsel Petitioner Priyatam Counsel Respondent

Parties (4)

Directorate General of Goods and Services Tax Intelligence Respondent Directorate of Goods and Services Tax Intelligence Respondent Akhtar Hussain Petitioner Md. Aniqul Islam Petitioner

Case Significance

Md. Aniqul Islam vs Directorate Of Goods And Services Tax ... is a Delhi High Court decision dated December 16, 2025 (citation: ik-38417240). Two connected writ petitions seeking anticipatory bail/protection from arrest under Section 69 of the CGST Act in connection with summons issued under Section 70 by DGGI Delhi Zonal Unit. The petitioners, proprietors of a biri factory, apprehended arrest during investigation into alleged GST fraud. The court dismissed both petitions as premature, holding that issuance of summons under Section 70 CGST Act cannot be considered initiation of proceedings and sufficient safeguards exist under Sect The case was heard by Justice Neena Bansal Krishna. Counsel appearing: Anurag Ojha (counsel for respondent), Dipak Raj (counsel for respondent), Garima Kumar (counsel for respondent), Manisha Gupta (counsel for petitioner), Priyatam (counsel for respondent).

Summary

Two connected writ petitions seeking anticipatory bail/protection from arrest under Section 69 of the CGST Act in connection with summons issued under Section 70 by DGGI Delhi Zonal Unit. The petitioners, proprietors of a biri factory, apprehended arrest during investigation into alleged GST fraud. The court dismissed both petitions as premature, holding that issuance of summons under Section 70 CGST Act cannot be considered initiation of proceedings and sufficient safeguards exist under Section 69 before any arrest.

What was the outcome of Md. Aniqul Islam vs Directorate Of Goods And Services Tax ...?

Two connected writ petitions seeking anticipatory bail/protection from arrest under Section 69 of the CGST Act in connection with summons issued under Section 70 by DGGI Delhi Zonal Unit. The petition...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-38417240)