Bombay High Court Issues LOC, Non-Bailable Warrant Against Elitecon Director In DGGI Contempt Case

The Bombay High Court has recently directed issuance of a lookout circular and a non-bailable warrant against Elitecon International Ltd. director Vipin Sharma.

The court acted after Sharma failed to remain physically present before it despite an undertaking given through his counsel in contempt proceedings arising from an alleged breach of an assurance to appear before Directorate General of GST Intelligence (DGGI) officers whenever summoned. The court said Sharma had been in “continuous breach and non-compliance” of its orders.

A bench of Justice G.S. Kulkarni and Justice Aarti Sathe said Sharma had committed “an aggravated contempt” by breaching an undertaking recorded by the court on April 22, 2026.

On that date, Sharma's counsel had stated that he “shall remain physically present before the Court on the adjourned date.”

“We may thus observe that apart from the present contempt proceedings against the Contemnor Mr.Vipin Sharma, there is also an aggravated contempt in not complying with the order dated 22nd April 2026 when a clear undertaking given to this Court has been breached,” the bench said.

The contempt proceedings stem from a July 22, 2024 order passed in a writ petition filed by Elitecon International Ltd. During that hearing, the company's counsel informed the court, on instructions from directors Vipin Sharma and Arvind Kumar, that they would attend the office of the DGGI officer on any date and time as summoned, subject to at least five working days' advance notice. The High Court accepted the undertaking and permitted withdrawal of the writ petition.

In August 2025, another bench of the High Court issued a contempt notice after recording a prima facie view that the undertaking had been breached because Sharma and Kumar allegedly failed to appear despite being called by DGGI authorities.

The court had observed that the alleged conduct amounted to breach of a “solemn undertaking given to this Court based on which this Court permitted withdrawal of the petition instead of passing any adverse orders.”

During the latest hearing on April 29, 2026, Sharma's counsel informed the court that he was not present despite the earlier assurance. The court was also informed that Sharma had failed to deposit his passport despite directions issued on April 22, 2026 restraining him from leaving the country and directing him to surrender the passport before the Registrar Judicial by April 27, 2026.

The bench noted that on April 22 it had been inclined to issue a non-bailable warrant against Sharma because of his “objectionable conduct” in not complying with court orders. However, it had deferred coercive action “as a matter of indulgence” after accepting the assurance given through counsel.

“We are also of the opinion that merely issuing a non-bailable warrant would not suffice and it would be appropriate that an lookout notice be issued so as to trace the Contemnor Mr.Vipin Sharma, which is also in the larger interest of the Revenue,” the bench said.

The High Court directed that the non-bailable warrant be executed and Sharma be produced before the court at 3 pm on June 10, 2026. It also directed the registry to immediately inform the concerned department for issuance of a lookout notice against Sharma.

For Petitioner: Advocates Jitendra Mishra with Sangeeta Yadav, Ashutosh Mishra, Rupesh Dubey

For Respondent: Advocates Dr.Sujay Kantawala with Anupam Dighe, Chandni Tanna and.Renita Alex intrcuted by India Law Alliance for Respondent