Shailesh Pandey Vs Union of India (Telangana High Court)
Telangana High Court Declines to Interfere with DGGI Summons After Revenue Agrees to Issue Fresh Summons with Reasonable Time Analysis of Shailesh Pandey v. Union of India & Ors., W.P. No.7415 of 2026 (Telangana High Court)
Introduction
The Telangana High Court, in Shailesh Pandey v. Union of India & Ors., W.P. No.7415 of 2026, dated 12.03.2026, dealt with an important issue concerning the manner and timeline within which summons are issued during GST investigations by the Directorate General of Goods and Services Tax Intelligence (DGGI).
The case highlights the growing judicial scrutiny over procedural fairness in GST investigations, particularly where taxpayers are called upon to furnish extensive information within extremely short timelines.
Background of the Case
The petitioner challenged summons dated 07.03.2026 issued by the DGGI under the CGST Act, 2017.
According to the petitioner:
- the summons required furnishing information relating to as many as 177 entities;
- the time granted for compliance was only about 37 hours;
- such a short period was arbitrary and contrary to:
- the provisions of the CGST Act,
- CBIC Instruction No.03/2022-23 (GST Investigation) dated 17.08.2022,
- DGGI Investigation Guidelines dated 08.02.2024,
- and Articles 14, 20 and 21 of the Constitution of India.
The petitioner therefore sought quashing of the summons on the ground that the action was arbitrary, unreasonable and violative of procedural safeguards.
