Kshitij Ghildiyal Vs Director General of GST Intelligence
Date: December 16, 2024
Subject Matter
Arrest considered illegal due to the failure to properly provide written grounds for arrest and a lack of proper documentation
Summary
The case involves a petitioner who is the Director of a company engaged in e-waste management. The respondent authorities conducted a search at the company's premises under Section 67 of the CGST Act, leading to the seizure of allegedly unaccounted s…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This petition has been filed for declaring arrest of the petitioner on 30 th November 2024, his subsequent remand to respondent’s custody, and incarceration in relation to FNO. DGGI/INV/GST/2974/2024-Gr.F, illegal, void, and arbitrary. Challenge is inter alia on the basis of it being violative of Article 22 of the Constitution of India.…