Shashi Kumar Choudhary v. Joint Director, Dggi, Delhi Zonal Unit

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3796/2026 & CM APPL. 18592/2026, CM APPL. 18593/2026 SHASHI KUMAR CHOUDHARY .....Petitioner Through:

Mr. Vinay Shraff, Mr. Dev Agrawal, Mr. Divyanshu Rai, Ms. Sugandha Batra, Mr. Shubh Gautam, Ms.

Taruna, Mr. Vishal Sharma and Mr.

Vansh Bhatnagar, Advocates.

versus JOINT DIRECTOR, DGGI, DELHI ZONAL UNIT .....Respondent Through:

Mr Anurag Ojha, Senior Standing Counsel with Mr Dipak Raj, Mr.

Aryaman Singh Chouhan and Mr Vipul Kumar, Advocates.

Mr. Shubham Tyagi (SSC, CBIC), Ms. Navruti Ojha, Mr. Shubham Tyagi SSC, CBIC with Ms. Navruti Ojha and Mr. Rishabh Chauhan, Advocates.

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 30.03.2026 1.

The present petition is directed against the Show Cause Notice dated 22nd September, 2025.

2.

The facts remain that till date, the petitioner has not submitted reply to the Show Cause Notice.

3.

Amongst other, ground of jurisdiction is raised relying on the The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2026 at 11:36:02

provisions of sub-section (13) of Section 75 of the CGST Act, 2017. 4.

As regards the said issue is concerned, if so canvassed, the Authority who has issued the Show Cause Notice is bound to consider the same in light of reply to be submitted by the petitioner. 5.

In view of the aforesaid observation and clarification, learned counsel for the petitioner has made a motion for withdrawal of the writ petition. 6.

As such, the writ petition stands disposed of as withdrawn with liberty to the petitioner to canvass his grievance in regard to the maintainability of the Show Cause Notice issued against him, through a reply, which be considered in accordance with law without being influenced by the withdrawal of the present petition.

7.

Pending applications also stand disposed of accordingly. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MARCH 30, 2026/ay/ok The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/04/2026 at 11:36:02