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I HIGH COURT
30. (2026) 43 Centax 124 (Del.) Directorate General of GST Intelligence vs. Girish Sachdeva dated 05.06.2026
Prior notice before coercive action is an important safeguard, but it does not restrict the department from continuing its investigation or taking lawful action thereafter.
FACTS
Petitioner initiated investigation against M/s. Daak International Pvt. Ltd. on intelligence that the company had issued high-value E-way bills without filing GST returns. During verification, the company was found non-existent at its registered address. Respondents were identified as directors/persons connected with the company. Petitioner alleged availment of ineligible ITC and circular trading resulting in substantial tax evasion. Summons were issued requiring the respondents to appear and produce records. Respondents furnished replies but allegedly did not appear as required. They filed anticipatory bail applications before the Sessions Court. The Sessions Court rejected anticipatory bail but directed the petitioner to give seven day’s prior notice before taking coercive action. Being aggrieved only by the prior-notice direction, the petitioner approached the Hon’ble High Court.
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