$~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8259/2024, CM APPL. 33983/2024 and CM APPL. 33984/2024 RAJESH AGGARWAL & ANR. .....Petitioners Through: Mr. Manorath Rathi along with Ms. Niharieca Mathur, Advs. versus DEPUTY DIRECTOR DIRECTORATE GENERAL OF GST INTELLIGENCE HQ .....Respondent Through: Mr. Harpreet Singh, SSC with Mr. Iqbal Singh Bedi, Ms. Suhani Mathur, Mr. Akshay Saxena, Mr Jatin Kumar Gaur, Ms. Animika Bharadwaj, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN O R D E R % 17.07.2026 1. Through the present Writ Petition, the Petitioners challenge the search and seizure of Rs. 1,24,50,000/- conducted on 05.04.2024, and seek, inter alia, the following reliefs: “(ii) Set aside and quash the Show Cause Notice dt. 30.03 .2024 against the Petitioner No. 1 as redundant and infructuous, and ex-facie illegal. (iii) Set aside and quash the Show Cause Notice dt. 30.03.2024 against the Petitioner No. 2 as vague, exfacie illegal and arbitrary.” 2. During the course of hearing, after addressing arguments at some length, learned Counsel appearing for the Respondents fairly submits that, in view of the judgment of this Court in W.P.(C) 6739/2021, Deepak Khandelwal, Proprietor, M/s Shri Shyam Metal v. Commissioner of 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 20/07/2026 at 11:47:19 CGST, Delhi West & Anr., decided on 17.08.2023, if the Petitioners file an appropriate application seeking refund, the same shall be considered and decided in accordance with law within a period of one month from the date of its receipt. 3. In view of the aforesaid statement, no further orders are called for in the present Writ Petition. 4. The Petitioners shall be at liberty to avail such other remedies as may be available to them in accordance with law. 5. The Writ Petition is, accordingly, disposed of in the above terms. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 17, 2026/pd/pal 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 20/07/2026 at 11:47:19