AASHISH v. DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) HQRS. & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
AASHISH
v.
DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) HQRS. & ANR.
W.P.(C) 16680/2025 dated 19.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83
Rule Number : Rule 159
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of revenue
Bank account attachment – Section 83 – Concealment of facts – Petitioner challenged freezing of bank account without notice – DGGI investigation revealed non-existent premises, substantial ITC evasion, summons issued and statement recorded – Provisional attachment order limited debit beyond evasion amount – Physical inspection confirmed premises non-operational despite proprietor assurances – Held: Writ petition dismissed with Rs.1 lakh costs for material concealment – Petitioner to file objections u/s 159(5) of CGST Rules – DGGI free to proceed – Compliance listed on 22.12.2025.
Represented By:
Counsel for the Petitioner: Udit Bakshi, Bhwesh Bhola & Piyush Kumar, Advs.
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