Sumit Jain & Anr. Vs Directorate General of GST Intelligence & Anr. (Delhi High Court)
The Delhi High Court disposed of a petition filed under Article 226 of the Constitution, in which the Petitioners sought a writ of mandamus to prevent their arrest or any coercive action by the Directorate General of GST Intelligence (DGGI) in connection with summons issued under the Central Goods and Services Tax Act, 2017 (CGST Act).
When the petition was initially filed, the legal position, based on the Supreme Court’s ruling in State of Gujarat v. Choodamani Parmeshwaran Iyer & Anr., suggested that Section 438 of the Code of Criminal Procedure, 1973 (Cr.P.C.)—which governs anticipatory bail—did not apply to persons summoned under the CGST Act. However, the Court noted that the law had since been clarified by the Supreme Court in the case of Radhika Agarwal v. Union of India and Ors. (2025 SCC OnLine SC 449). In this subsequent ruling, the Supreme Court held that individuals summoned in matters involving CGST offences are entitled to seek anticipatory bail under Section 438 of Cr.P.C.
The Petitioners, who had been receiving interim protection since September 6, 2023, informed the Court that the investigation was concluded, and a show cause notice for civil liability had been issued. Despite this, the Petitioners still apprehended arrest by the Respondents.
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