M/S TIRUPATI STEEL THROUGH PROPRIETOR RAHUL MITTAL vs UNION OF INDIA & ORS.

Judgment text excerpt

$~73 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 25th August, 2025 + W.P.(C) 12844/2025, CM APPL. 52483/2025 & CM APPL. 52484/2025 M/S TIRUPATI STEEL THROUGH PROPRIETOR RAHUL MITTAL .....Petitioner Through: Mr. Prabhat Kumar & Mr. Samarth, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Archana Gaur & Ms. Ridhima Gaur, Advs. for R-3. Mr. Harpreet Singh, SSC with Mr. Jai Ahuja & Mr. Saindhya Sharma, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 52484/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 12844/2025, CM APPL. 52483/2025 3. The present petition has been filed under Article 226 of the Constitution of India, inter alia, challenging the impugned letter dated 27th October, 2023 in FORM GST DRC-22 issued by Additional Director General, Directorate of GST Intelligence, Gurugram Zonal Unit, (hereinafter “DGGI”) by which the bank account of the Petitioner has been provisionally attached under Section 83 of the Central Goods and Services Act, 2017 (hereinafter “CGST Act”). The details of the bank account are as under: ● Bank: IDBI Ltd. Signature Not Verified Digitally Signed W.P.(C) 12844/2025 Page 1 of 4 By:DHIRENDER KUMAR Signing Date:27.08.2025 18:38:54 ● Branch: Ashok Vihar ● Account No.: 0201102000021775, Current IBKL0000201 4. It is stated that an investigation was initiated against the Petitioner under Section 74 of the CGST Act on the ground of unpaid taxes by the Petitioner. Pursuant to the investigation, the impugned letter was issued by DGGI to the concerned Bank directing provisional attachment of the Petitioner’s bank account. 5. The case of the Petitioner is that in view of