Aashish Vs Directorate General of GST Intelligence (DGGI) HQRS. & Anr (Delhi High Court)
The petitioner approached the Delhi High Court under Article 226 of the Constitution challenging the attachment of a bank account maintained at IndusInd Bank, Rajouri Garden Branch. The petitioner argued that the Directorate General of GST Intelligence (DGGI), Gurugram Zonal Unit had frozen the account without issuing any prior order or notice and that the petitioner became aware of the action only through the bank on 1 October 2024. It was claimed that more than a year had passed without the account being de-freezed or any formal notice being issued.
On 6 November 2025, the Court sought instructions from DGGI, noting that Section 83 of the CGST Act permits provisional attachment only for one year. DGGI was directed to clarify the position, and notice was issued to the bank.
At the subsequent hearing, the Senior Standing Counsel for DGGI produced the original departmental file. The record indicated that the petitioner operated under the name “STEELMART INDIA” and had availed substantial Input Tax Credit (ITC) running into crores for the year 2024–25. Investigations had been initiated, summons issued under Section 17, and the petitioner’s statement recorded on 13 May 2025. The Court noted that these facts were omitted in the writ petition.
