Gmg Tradelink Pvt. Ltd. v. Directorate General Of Gst Intelligence Hq & ANR.
$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3702/2026 GMG TRADELINK PVT. LTD.
.....Petitioner Through:
Adv. (appearance not given) versus DIRECTORATE GENERAL OF GST INTELLIGENCE HQ & ANR.
.....Respondents Through:
Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Mr Jatin Kumar Gaur, Advs.
CORAM:
HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL
O R D E R
% 23.03.2026 CM APPL. 18073/2026 (Exemption) 1.
Exemption allowed, subject to all just exceptions. 2.
The application stands disposed of.
W.P.(C) 3702/2026 & CM APPL. 18072/2026 (seeking directions for resp. to defreeze the bank account) 3.
The petitioner holds a GST registration, whose account came to be freezed on 07th March 2025, pursuant to the statutory mandate under section 83 of the CGST Act.
4.
The statutory mandate provides for such freezing period is only of an year which already stood expired on 06th March 2026. 5.
In the wake of above, we see no reason to continue the freezing of the The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/03/2026 at 13:17:05
account of the petitioner details of which are referred to in prayer clause b. 6.
That being so, if not required in any other proceedings, it is declared that the bank accounts of the petitioner, which were freezed on 07th March 2025, are out of the said freezing order as the statutory period of one year has already lapsed.
7.
The respondents shall forthwith take steps to defreeze the account. 8.
In view of the above, the petition stands disposed of accordingly. 9.
Pending applications, if any, also stands disposed of. 10.
Order be uploaded on the website of this Court. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MARCH 23, 2026/sky/st The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/03/2026 at 13:17:05