EBIX TECHNOLOGIES LIMITED FORMERLY KNOWN AS EBIXCASH LIMITED v. DIRECTORATE GENERAL OF GST INTELLIGENCE, HEADQUARTERS & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Madhu Jain, Justice
EBIX TECHNOLOGIES LIMITED FORMERLY KNOWN AS EBIXCASH LIMITED
v.
DIRECTORATE GENERAL OF GST INTELLIGENCE, HEADQUARTERS & ORS.
W.P.(C) 16882/2025 & CM APPL.69453/2025 dated 07.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 70 & 83
Decision : Interim
Provisional attachment of bank accounts – Procedural irregularity – Disproportionate impact – Violation of natural justice – Petitioner summoned as witness not under investigation – Attachment order issued prematurely before hearing response – Reasons for rejection not properly communicated – Fraudulent availment of ITC primarily documentary – Court observed blanket attachment of multiple accounts causing business standstill without application of mind unjustified – Held: Petitioner allowed to operate bank accounts subject to maintaining minimum balance – Further inquiry ordered including production of records and responsible officials.
Represented By:
Counsel for the Petitioner: Viksit Arora, Harsh Sethi, Anant Nigam, Raghav Luthra, Advs.
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