M/S. Daani Enterprises v. Joint Commissioner Directorate General of Goods and Service Tax Intelligence
Case brief
What is this about?
M/s Daani Enterprises v. Joint Commissioner, Directorate General of GST Intelligence; Delhi High Court W.P.(C) 1457/2026 & CM APPL. 7102/2026; GST investigation challenged as uncalled for (petitioner not end-user); benefits claimed to be availed in accordance with law; reliance on Circular dated 08th February, 2024 (guidelines to the Investigating Officer); Show Cause Notice issued by respondent, reply on merits suggested; petition dismissed as withdrawn; pending CM applications rendered infructuous; Bench: Nitin Wasudeo Sambre & Ajay Digpaul, JJ.; order dated 26.02.2026.
What did the court decide?
Petition accepted for withdrawal; dismissed as withdrawn, with pending applications rendered infructuous. ¶¶17