AASHISH vs DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) HQRS. & ANR.

Judgment text excerpt

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 19thNovember, 2025 Uploaded on: 21st November, 2025 + W.P.(C) 16680/2025 AASHISH .....Petitioner Through: Mr. Udit Bakshi, Mr. Bhwesh Bhola and Mr. Piyush Kumar, Advs. versus DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) HQRS. & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, and Mr. Ayushman, Advs. along with Mr. Rajeev Tomar, IO. Ms. Rashmi, Adv. for R-2 (IndusInd Bank). CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J.(ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the attachment of the Petitioner’s bank account bearing no. 259560519588, which is maintained in the IndusInd Bank, Rajouri Garden Branch. 3. The case of the Petitioner is that the said account had been frozen at the instructions of the Directorate General of GST Intelligence, Gurugram Zonal Unit (hereinafter “DGGI”). The submission of Mr. Udit Bakshi, ld. Counsel for the Petitioner is that the Petitioner has not been provided any Signature Not Verified Signed By:TANISHKA W.P.(C) 16680/2025 Page 1 of 6 GUPTA Signing Date:21.11.2025 17:00:19 order or notice in respect of the said action of the DGGI. The Petitioner became aware of the same from its bank on 1st October, 2024. It is further submitted that more than one year has lapsed, however, neither the account has been de-freezed nor has any notice been issued to the Petitioner. 4. On the last date of hearing, i.e., 6th November, 2025, this Court proceeded on the basis that under Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter, ‘CGST Act’) the freezing order is valid only for a period