W.P.(C) 14708/2025 p. 1 $~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14708/2025 & CM APPL. 60390/2025 BHARAT KHANDELWAL PROP. DURGA HARDWARE AND MILL STORE .....Petitioner Through: Mr. Deepak Kumar Sharma, Adv. versus THE UNION OF INDIA AND ANR .....Respondents Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Mr. Akhil Sharma & Mr. Dhananjay Gautam, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN O R D E R % 23.12.2025 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner challenging the provisional attachment of various bank accounts of the Petitioner by the Directorate General of Goods & Services Tax Intelligence, Gurugram Zonal Unit (hereinafter, ‘DGGI’). 3. The bank accounts of the Petitioner which are attached by DGGI are as under: 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 27/12/2025 at 12:58:45 W.P.(C) 14708/2025 p. 2 4. Notice was issued in this matter vide order dated 22nd September, 2025 and the Petitioner was directed to file certain documents. Mr. Singla, ld. SSC was also to seek instructions in the matter. 5. Today, Mr. Singla, ld. SSC has appeared and has handed over to the Court, letters dated 03rd November, 2025 addressed by the DGGI, Gurugram Unit to all the 5 banks, clearly stating that there is no requirement for attachment of the said accounts and the accounts are restored to the account holders. 6. All the 5 letters are taken on record. Mr. Singla, ld. SSC also submits that the said letters have also been communicated to the concerned banks. This is, however, disputed by Mr. Sharma, ld. Counsel for the Petitioner. 7. Be that as it may, since the letters have now been issued to the banks to restore the account and the freezing orders have been lifted, all the banks are directed to give effect to the de-freezing orders dated 03rd November, 2025 with immediate effect upon receiving the copy of this order from the Petitioner. 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 27/12/2025 at 12:58:45 W.P.(C) 14708/2025 p. 3 8. The Department is also directed to communicate these orders to the respective banks with a ‘CC’ to the Petitioner’s Counsel, Mr. Deepak Kumar Sharma on his mobile number 9871334472 and info.excise@gmail.com . 9. The petition is disposed of in these terms. All pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. SHAIL JAIN, J. DECEMBER 23, 2025/pd/ck 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 27/12/2025 at 12:58:45