Damac Infra LLP vs. Directorate General Of GST Intelligence (Dggi) Hqrs & Anr.
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
O R D E R %
2026
Through the present Writ Petition, the Petitioner prays for the following reliefs: “A. Pass an order, or Issue a Writ of Mandamus or any other appropriate writ, order or direction directing Respondent No.1 to forthwith issue de-freezing instructions and directing Respondent No.2 to immediately remove all restrictions operating upon Petitioner's Bank Account No. 917020053535226. B. Award appropriate interest to be paid by Respondent No.1 or as Hon'ble Court may direct, on the amount wrongfully retained under the illegal and unauthorised freeze from the date on which the attachment ceased to have effect under Section 83(2) of the CGST Act till This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:51:59
actual de-freezing. C. Award appropriate compensation and damages to be paid by Respondent No.1 or as Hon'ble Court may direct, to Petitioner for the losses occasioned by the unlawful continuation of the freezing of Bank Account, including loss of business opportunities, arbitrary deprivation of property, breach of due process and violation of the Petitioner's constitutional and statutory Legal rights.”
In substance, the Petitioner contends that its bank account was provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017 on 15.07.2024. According to the Petitioner, in terms of Section 83(2) of the CGST Act, the provisional attachment ceased to have effect upon expiry of one year and, therefore, the bank account ought to have been de-frozen.
Upon notice, learned counsel representing the Respondents submits that there is no dispute that the provisional attachment dated 15.07.2024 ceased to have effect upon expiry of one year. However, it is submitted that during the course of investigation, new material came to light pursuant to which a fresh provisional attachment order dated 05.06.2026 has been passed by the Additional Director General, Directorate General of GST Intelligence.
Learned counsel representing the Petitioner submits that he has not been informed of the new additional material forming the basis of the fresh provisional attachment order.
If permissible in law, it shall be open to the Petitioner to approach the competent authority seeking copies/details of the material which has been found against the petitioner.
It shall also be open to the Petitioner to avail of such remedies This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:51:59
as may be available in law against the fresh provisional attachment order dated 05.06.2026. 7. With the aforesaid observations, the present writ petition is disposed of. Pending applications, if any, shall also stand disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 8, 2026/Pt/dg This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/07/2026 at 15:51:59
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.