W.P.(C)/7239/2025 of M/S UNITY TRADERS Vs PRINCIPAL ADDITIONAL DIRECTOR-DGGI & ANR.

*IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 7239/2025

M/S UNITY TRADERS.....PetitionerThrough:Mr. Aman Kumar, Mr. Murali & Mr.Yanthanshan T. Yanthan, Advs. (M:[REDACTED])

versus

PRINCIPAL ADDITIONALDIRECTOR-DGGI & ANR.

.....Respondents

Through:Mr. Shubham Tyagi, SSC, CBIC andMs. N. Ojha, Adv. (M:[REDACTED])

CORAM:

JUSTICE PRATHIBA M. SINGHJUSTICE RAJNEESH KUMAR GUPTAO R 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 Tradersunder Articles 226 and 227 of the Constitution of India challenging thefreezing of the bank accounts of the Petitioner vide communication dated 16thJune, 2024.

3.On the last date of hearing i.e., 26th May, 2025, the Court was informedthat an appeal has been filed against the impugned Order-in-Original dated28[th]January, 2025. In view thereof, ld. Sr. Standing Counsel (‘SSC’) for theRespondent was directed to seek instructions.

4.Today, Mr. Tyagi, ld. SSC has sought instructions and submits that videcommunication dated 27[th]May, 2025, the account number 5046084137 hasbeen restored and freezing orders have been lifted.

W.P.(C) 7239/2025

5.However, the grievance of the Petitioner is that two more accounts havebeen opened on the same PAN number and in view of the communicationdated 16[th]June, 2024, even the said bank accounts have also been frozen bythe Bank.

6.A perusal of the record would reveal that in the communication dated16[th]June, 2024 by the Directorate of General GST Intelligence (hereinafter‘DGGI’), it states as under.

W.P.(C) 7239/2025

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7.Pursuant thereto the Petitioner is stated to have received letter fromthe Kotak Mahindra Bank that the following three accounts of the Petitionerand 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-in-Original has already been filed in terms of Section 107 of Central Goods andServices Tax Act, 2017, the final order dated 28th January, 2025 isautomatically stayed. Therefore Kotak Mahindra Bank is directed to de-freezeall three accounts with immediate effect. The Department shall also issue acommunication to the Kotak Mahindra Bank calling upon them to lift the debitfreeze.

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

PRATHIBA M. SINGH, J.

MAY 28, 2025/dk/Ar.

RAJNEESH KUMAR GUPTA, J.

W.P.(C) 7239/2025

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