M/S Unity Traders v. Principal Additional Director-Dggi & ANR.

$~31 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ M/S UNITY TRADERS .....Petitioner Through:

Mr. Aman Kumar, Mr. Murali & Mr.

Yanthanshan T. Yanthan, Advs. (M:

8099829449) versus PRINCIPAL ADDITIONAL DIRECTOR-DGGI & ANR.

.....Respondents Through:

Mr. Shubham Tyagi, SSC, CBIC and Ms. N. Ojha, Adv. (M:9650049869)

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R

% 28.05.2025 1.

This hearing has been done through hybrid mode. 2.

The present petition has been filed by the Petitioner - M/s Unity Traders under Articles 226 and 227 of the Constitution of India challenging the freezing of the bank accounts of the Petitioner vide communication dated 16th June, 2024.

3.

On the last date of hearing i.e., 26th May, 2025, the Court was informed that an appeal has been filed against the impugned Order-in-Original dated 28th January, 2025. In view thereof, ld. Sr. Standing Counsel ('SSC') for the Respondent was directed to seek instructions. 4.

Today, Mr. Tyagi, ld. SSC has sought instructions and submits that vide communication dated 27th May, 2025, the account number 5046084137 has been restored and freezing orders have been lifted. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

5.

However, the grievance of the Petitioner is that two more accounts have been opened on the same PAN number and in view of the communication dated 16th June, 2024, even the said bank accounts have also been frozen by the Bank.

6.

A perusal of the record would reveal that in the communication dated 16th June, 2024 by the Directorate of General GST Intelligence (hereinafter 'DGGI'), it states as under.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

7.

Pursuant thereto the Petitioner is stated to have received a letter from the Kotak Mahindra Bank that the following three accounts of the Petitioner and its proprietor have been frozen and debit freeze has been imposed. 8.

In view of the fact that the appeal in respect of the impugned Order-inOriginal has already been filed in terms of Section 107 of Central Goods and Services Tax Act, 2017, the final order dated 28th January, 2025 is automatically stayed. Therefore Kotak Mahindra Bank is directed to de-freeze all three accounts with immediate effect. The Department shall also issue a communication to the Kotak Mahindra Bank calling upon them to lift the debit freeze.

9.

The petition is disposed of in these terms. Pending applications, if any, are also disposed of.

PRATHIBA M. SINGH, J.

RAJNEESH KUMAR GUPTA, J.

MAY 28, 2025/dk/Ar.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.