HomeGSTDGGI Officers Obstructed During GST Raid: Allahabad High Court Refuses to Quash...

DGGI Officers Obstructed During GST Raid: Allahabad High Court Refuses to Quash Case Against Culprits 

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Allahabad High Court has dismissed an application seeking quashing of criminal proceedings arising out of an alleged assault of DGGI Officers during the GST raid, holding that the veracity of allegations and applicability of offences must be examined during trial and not at the preliminary stage.

The bench of Justice Vikram D. Chauhan observed that at the stage of quashing, the Court is only required to examine whether a prima facie offence is made out. Even in the absence of injuries, the offence of assault or use of criminal force against a public servant could still be attracted if there is interference with official duties.

The case arose from a GST raid conducted by officers of the Directorate General of GST Intelligence (DGGI), during which it was alleged that the raid team was obstructed and assaulted by a large group of individuals. 

The applicants had approached the High Court under Section 528 of the Bharatiya Nagarik Suraksha Sanhita (BNSS), seeking quashing of the charge sheet dated March 17, 2025, and the cognizance/summoning order dated July 11, 2025 passed by the Chief Judicial Magistrate, Muzaffarnagar. 

The applicants contended that they were not named in the First Information Report (FIR), which was lodged on December 5, 2024, by an Intelligence Officer of DGGI, Meerut Zone. It was argued that their names surfaced only subsequently in the statement of Smt. Shreya Gupta, Deputy Director, DGGI Dehradun, who was leading the raid team. The counsel further submitted that such statements amounted to hearsay evidence and constituted an impermissible improvement over the FIR, particularly when the informant was allegedly present during the incident. The applicants also highlighted the absence of any medical evidence indicating injuries to the raid team members. 

The depaqrtment argued that the raid team was attacked by named individuals along with approximately 300 others, preventing officials from carrying out their statutory duties. It was submitted that statements recorded under relevant provisions of the BNSS by multiple officers, including Smt. Shreya Gupta and other intelligence officers, corroborated the allegations of assault and obstruction. 

The Court emphasized that the credibility and reliability of prosecution evidence cannot be assessed at this stage and must be tested during trial. It further observed that the question of which specific offence is ultimately made out is a matter to be determined at the stage of framing of charges.

Highlighting the seriousness of allegations involving obstruction and assault on public servants during discharge of official duties, the Court held that it could not be said that no offence was disclosed from the prosecution case.

The High Court concluded that the matter involves disputed questions of fact that require detailed examination during trial and dismissed the application, refusing to interfere with the ongoing criminal proceedings. 

Case Details

Case Title:  Nasir Rana And Another Versus State of U.P. and Another

Citation: JURISHOUR-1011-HC-2026(ALL) 

Case No.: APPLICATION U/S 528 BNSS No. – 51893 of 2025

Date: 20/04/2026

Counsel For  Petitioner: Sushil Kumar Pandey

Counsel For Respondent: G.A.

Read More: DGGI Raipur | Anticipatory Bail Denied In Rs. 27 Crore Fake ITC Fraud Case, Chhattisgarh High Court Calls It “Organised Economic Offence”

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Penalty U/s 26 of Central Excise Rules Unsustainable Without Finding on Confiscation: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...

Income Tax Disclosures in Election Affidavit Can’t Be Examined via Writ: Madras High Court

The Madras High Court has dismissed a writ petition seeking verification of a candidate’s...

S. 80HHC Deduction Can’t Be Reduced by Prior S. 80IA Deduction: Madras High Court 

The Madras High Court has held that deduction under Section 80HHC cannot be computed...

Madras High Court Upholds Penalty for Suppression of Facts Despite Pre-SCN Duty Payment in CENVAT Credit Case

The Madras High Court has upheld the imposition of penalty on Balamurugan Chemicals Pvt....

More like this

Penalty U/s 26 of Central Excise Rules Unsustainable Without Finding on Confiscation: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Principal Bench, has...

Income Tax Disclosures in Election Affidavit Can’t Be Examined via Writ: Madras High Court

The Madras High Court has dismissed a writ petition seeking verification of a candidate’s...

S. 80HHC Deduction Can’t Be Reduced by Prior S. 80IA Deduction: Madras High Court 

The Madras High Court has held that deduction under Section 80HHC cannot be computed...