2025 (11) TMI 1534

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....hallenging the attachment of the Petitioner's bank account bearing no. 259560519588, which is maintained in the IndusInd Bank, Rajouri Garden Branch. 3. The case of the Petitioner is that the said account had been frozen at the instructions of the Directorate General of GST Intelligence, Gurugram Zonal Unit (hereinafter "DGGI"). The submission of Mr. Udit Bakshi, ld. Counsel for the Petitioner is that the Petitioner has not been provided any order or notice in respect of the said action of the DGGI. The Petitioner became aware of the same from its bank on 1st October, 2024. It is further submitted that more than one year has lapsed, however, neither the account has been de-freezed nor has any notice been issued to the Petitioner. 4. O....

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....reft of any of these facts. Ms. Rashmi, ld. Counsel appearing for the Bank has placed on record the freezing order dated 1st October, 2024 which records that debit over and above Rs.1939.66 lakhs only shall be allowed. The said provisional attachment order is extracted below: "It is to inform that M/s. Steelmart India, having principal place of business at Plot At Kh No-27/1 & 24/2 Min, Masoodabad Teshil Road, Najafgarh, New Delhi-110043, New Delhi, South West Delhi, Delhi, 110043, bearing registration number as GSTIN 07CSUPA0997G1ZC, PAN-CSUPA0997G, is a registered taxable person under the CGST/SGST Act, 2017. Proceedings have been launched against the aforesaid taxable person under Section 67 and Section 74 of the said Act to det....

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....India (GSTIN-07CSUPA0997GIZC), Plot No. at KH No-27/1 & 24/2 Min, Masoodabad Tehsil Road, Najafgarh, South West Delhi, Delhi, 110043 was searched/located rigorously, but the said address could not be traced/located. After that, Sh. Aashis, the proprietor of M/s Steelmart India, was called at 11:30 AM approx, at the registered mobile No. 9560519588, available at GST portal. After multiple calls, Sh. Aashish picked up the call and Sh. Aashish was informed about the purpose of visit. Thenafter, Sh. Aashish, assured that he is coming in 30 mins at the premises of M/s Steelmart India. After 30 mins, he was called again, but he did not pick up the call, then-after he was called multiple times, but he did not pick up the calls.  Many....