The petitioners, the Additional Director of the Directorate General of GST Intelligence (DGGI) and another officer, filed Special Leave Petitions (SLPs) before the Supreme Court challenging the common order dated 15 January 2025 passed by the Delhi High Court in Writ Petitions (Civil) Nos. 10680 of 2024 and 14723 of 2024. The High Court’s judgment concerned disputes arising from the exercise of investigatory and regulatory powers under the Central Goods and Services Tax Act, 2017 in relation to the Central Electricity Regulatory Commission (CERC). The DGGI alleged procedural lapses and sought reversal of the High Court’s findings that curtailed its investigative authority.

The Supreme Court, after hearing the Additional Solicitor General and senior counsel appearing for both sides, declined to interfere with the High Court’s decision. The Court found no sufficient grounds to invoke its jurisdiction under Article 136 of the Constitution. The petitions were dismissed at the admission stage, and all pending applications, including those for condonation of delay and interim relief, were disposed of accordingly.