Cheq Digital Private Limited vs. The Principal Additional - Karnataka High Court, 19 May 2026

Cause title — parties, addresses and appearances

- 1 - HC-KAR NC: 2026:KHC:24785 WP No. 15313 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF MAY, 2026 BEFORE THE HON'BLE MR. JUSTICE C.M. POONACHA WRIT PETITION NO. 15313 OF 2026 (T-RES) BETWEEN: CHEQ DIGITAL PRIVATE LIMITED, (A COMPANY INCORPORATED UNDER THE PROVISIONS OF COMPANIES ACT, 2013), HAVING ITS REGISTERED OFFICE AT D-254, REGAL GARDEN, SECTOR 90, GURGAON, GURGAON, HARYANA, INDIA- 122 001. ALSO AT:NO. 112, A-BLOCK, 7TH MILE, HOSUR ROAD, A.K.R. TECH PARK, KRISHNA REDDY INDUSTRIAL AREA, GARVENBHAVIPALYA, BANGALORE, BENGALURU URBAN, KARNATAKA, INDIA- 560 068. REPRESENTED BY ITS AUTHORISED SIGNATORY, MR. VISHED BANGER (DIRECTOR) …PETITIONER (BY SRI. VIPIN UPADHYAY, ADVOCATE) AND: 1. THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE UNIT (DGGI), AHMEDABAD ZONAL UNIT, 6TH AND 7TH FLOOR, I-THE ADDRESS, OPPOSITE H.C.G. HOSPITAL, NEAR SOLA FLYOVER, SOLA, AHMEDABAD, GUJARAT, INDIA- 380 060. Digitally signed by NIRMALA DEVI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:24785 WP No. 15313 of 2026 2. ICICI BANK LIMITED, ICICI BANK TOWERS, BANDRA KURLA COMPLEX, BANDRA EAST, MUMBAI, MAHARASHTRA, INDIA- 400 051, BY MANAGER. 3. THE BRANCH MANAGER, ICICI BANK LIMITED, ICICI BANK, ICICI BANK LIMITED SITE NO. 14, SPORTS COMPLEX ROAD, 4TH BLOCK, KORAMANGALA, BENGALURU, KARNATAKA- 560 034. 4. UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, KARTAVYA BHAVAN, NEW DELHI, INDIA- 110 001. …RESPONDENTS (BY SRI. MADHU N. RAO, ADVOCATE FOR R1; SRI. B.S. JEEVAN KUMAR, ADVOCATE FOR R2 AND R3) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER APPROPRIATE WRIT, ORDER OR DIRECTION QUASHING THE IMPUGNED ORDER, I.E., FORM GST DRC-22 DATED 09/04/2026 BEARING REFERENCE NO. 2026D4DWW300005158765 ISSUED BY THE RESPONDENT NO.1 (ANNEXURE-D), PROVISIONALLY ATTACHING THE PETITIONERS ATTACHED BANK ACCOUNTS BEARING NO.343905001440, 343905001474 AND 343905001438 MAINTAINED WITH THE RESPONDENT NO.2's, KORAMANGALA BRANCH, BENGALURU, KARNATAKA AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE C.M. POONACHA - 3 - HC-KAR NC: 2026:KHC:24785 WP No. 15313 of 2026

ORAL ORDER

Learned counsel for the petitioner, learned counsel for respondent Nos.1 and 4 as well as learned counsel for respondent Nos.2 and 3 - Bank are present.

Learned counsel for respondent Nos.1 and 4 submits that a communication dated 13.05.2026 has been issued to the Chairman and Managing Director, ICICI Bank Limited, Mumbai, seeking for removal of the debit freeze/provisional attachment imposed by respondents Nos.1 and 4. 3. A copy of the said communication dated 13.05.2026 has been furnished to the learned counsel for petitioner as well as the learned counsel for respondents Nos.2 and 3 - Bank.

It is submitted by the learned counsel for respondents that having regard to the communication dated 13.05.2026 whereunder, the communication dated 09.04.2026 (impugned in the present writ petition) has HC-KAR NC: 2026:KHC:24785 WP No. 15313 of 2026

been withdrawn/removed, the above writ petition would be rendered infructuous.

Learned counsel for the petitioner submits that the communication dated 13.05.2026 issued to the respondent Nos.2 and 3 - Bank is required to be implemented at the earliest.

Learned counsel for respondent Nos.2 and 3 - Bank submits that the said communication dated 13.05.2026 would be communicated to the concerned authorities and would be implemented forthwith, subject to any other orders that might have been communicated to respondent Nos.2 and 3 - Bank.

The said statement is placed on record.

In view of the aforementioned, the above Writ Petition stands disposed of. (C.M. POONACHA) JUDGE

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