Navendu Aggarwal v. Director General Of Goods And Services Tax Intelligence & ANR.

$~70 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14957/2024, CM APPL. 62761/2024 NAVENDU AGGARWAL .....Petitioner Through:

Mr. Vivek Kumar Tandon, Ms. Mamta Tandon, Mr. Prerna Tandon, Mr. Harshit S. Gahlot and Mr. Mayank Tiwari, Advocates.

versus DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE & ANR.

.....Respondents Through:

Mr. Harpreet Singh, SSC with Ms. Suhani Mathur and Mr. Shivang Chawla, Advocates.

CORAM:

HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R

% 28.10.2024 1.

The Petitioner is aggrieved by the non-payment of the reward amount by the Respondents, asserting that he is entitled for the same under the Guidelines for Grant of Reward to Informers and Government Servants, 2015.

2.

It is contended that on 24th February, 2021, the Petitioner informed the Respondents about two companies namely, M/s Mi2c Security & Facilities Private Limited and M/s Prehari Cyber Security & Facilities Private Limited, who allegedly withheld tax and engaged in fraudulent GST collection amounting to INR 40 to 50 crores. The said information proved to be helpful and upon a raid conducted, substantial amount was recovered 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 04/11/2024 at 11:25:36

from the aforesaid companies. In this regard, the Petitioner relies upon the communication dated 1st August, 2022 issued by the Respondents delineating the pending liability of evader companies. 3.

Subsequently, Petitioner requested for the reward through communication dated 22nd January, 2023, however, no response has been forthcoming by the Respondents.

4.

Having considered the aforenoted facts, this Court is of the opinion that Respondent No. 1 must take a decision on the Petitioner's request. 5.

For this purpose, without going into the merits of the case, the writ petition is disposed of with a direction to Respondent No. 1 to consider the instant petition as a representation of the Petitioner and take a decision thereon within a period of six weeks from today. 6.

All rights and contentions of the parties are left open. In case the Petitioner's case is found to be meritorious, Respondent No. 1 shall be free to consider the request for release of interim reward amount. 7.

Accordingly, the present petition, along with pending application, is disposed of.

SANJEEV NARULA, J OCTOBER 28, 2024 nk 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 04/11/2024 at 11:25:36