Ebix Technologies Limited Vs Directorate General of GST Intelligence (Delhi High Court)
Ebix Technologies Limited filed a petition under Article 226 of the Constitution of India before the Delhi High Court challenging the provisional attachment of its bank accounts by the Directorate General of GST Intelligence (DGGI), Meerut. The petitioner, a software company with operations in India and the United States, contended that it was only summoned as a witness in an investigation under Section 70 of the Central Goods and Services Tax Act, 2017 (CGST Act) regarding two other companies, M/s Redmil Business Mall India Pvt. Ltd. and M/s Betterbot Tech Services Pvt. Ltd., which were service providers to the petitioner. No investigation had been initiated against Ebix Technologies itself.
Summons were issued to the petitioner on 1st and 8th September 2025, requesting statements, purchase and sales ledgers, copies of invoices, and bank statements from FY 2019-20 to FY 2024-25. Before the petitioner could respond fully, DGGI issued a provisional attachment order on 8th September 2025 under Section 83 of the CGST Act, freezing eleven bank accounts held with ICICI Bank. The order initially mentioned one account but included a sweeping directive to freeze all accounts associated with the petitioner’s PAN. The order was signed by Mr. Girraj Prasad Meena, Additional Director General, DGGI.
