GMG TRADELINK PVT LTD vs DIRECTORATE GENERAL OF GST INTELLIGENCE HQ & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 27th October, 2025 W.P.(C) 16259/2025 & CM APPL. 66504/2025 GMG TRADELINK PVT. LTD. .....Petitioner Through: Mr. Yatharth Rohila, Mr. Nihal Singh Shekhawat and Ms. Kanak Kaushal, Advs. (M:9999666038) versus DIRECTORATE GENERAL OF GST INTELLIGENCE HQ & ORS. .....Respondents Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Jai Ahuja, 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.66505/2025 (Exemption) 2. Allowed, subject to all just exceptions. Application stands disposed of. W.P.(C) 16259/2025 & CM APPL.66504/2025 (stay) 3. The present petition has been filed by the Petitioner - M/S GMG Tradelink Pvt. Ltd. under Article 226 of the Constitution of India, inter alia, assailing the impugned order dated 6th March, 2025 passed by the Principal Additional Director General, Directorate General of GST Intelligence, Head quarters (hereinafter, ‘impugned order’). 4. Vide the impugned order, Petitioner’s current accounts in ICICI Bank Ltd., Bhiwani Mandi Branch, bearing No.s 360005000924 and W.P.(C) 16259/2