M/S BRIJBIHARI CONCAST PVT. LTD. (THROUGH ITS DIRECTOR SH. RAJEEV AGARWAL) vs DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE MEERURT ZONAL UNIT (THROUGH ITS ADDITIONAL DIRECTOR GENERAL) & ANR.

Judgment text excerpt

$~82 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 15th April, 2025 + W.P.(C) 8433/2024, CM APPLs. 34828/2024 & 16421/2025 M/S BRIJBIHARI CONCAST PVT. LTD. (THROUGH ITS DIRECTOR SH. RAJEEV AGARWAL) .....Petitioner Through: Mr. R.P. Singh, Mr. Rahul Ranjan, Mr. Anant Vijay & Mr. Nirmal Dixit, Advs. versus DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE MEERURT ZONAL UNIT (THROUGH ITS ADDITIONAL DIRECTOR GENERAL) & ANR. .....Respondents Through: Mr. Atul Tripathi, SSC with Mr. Shubham Mishra, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2 The present petition has been filed by the Petitioner- M/s Brijbihari Concast Pvt. Ltd through its Director Mr. Rajeev Agarwal under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ assailing the Order-in-Original bearing no. 01/MEZU/2024 dated 28th March 2024 (hereinafter ‘impugned order’) by which the provisional attachment of the bank account bearing no. 201002965063 of the Petitioner has been affirmed. 3. Mr. Atul Tripathi, Ld. Sr. Standing Counsel for the Respondents submits that pursuant to the order dated 27 th February, 2025, the records of the Respondents were produced on 20th March 2025. After perusing the records, the Court had directed the ld. Counsel for the Petitioner to seek Signature Not Verified Signed By:DHIRENDER W.P.(C) 8433/2024 Page 1 of 7 KUMAR Signing Date:17.04.2025 19:52:44 instructions as to the manner in which the Petitioner would secure the sum of Rs.15 crores, which is the amount due to which the bank account stands provisionally attached. 4. Ld. Counsel for the Petitioner submits that the query of the Court on the said date i.e. 20th Marc