$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 672/2025 M/S HARDWYN INDIA LIMITED .....Petitioner Through: Appearance not given. versus DIRECTORATE GENERAL OF GST INTELLIGENCE , GURUGRAM ZONAL UNIT .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR O R D E R % 06.02.2025 CM APPL. 3301/2025 (EX.) Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 672/2025 1. Undisputedly, as per the disclosures made by the writ petitioner itself, the investigation was undertaken by the Directorate General of Goods & Services Tax Intelligence, Gurugram Zonal Unit. The deposit which is alleged to have been made under duress and protest was also made with the said respondent. 2. In view of the above, we are of the considered opinion that the mere existence of the unit of the writ petitioner in New Delhi would not constitute a material part of the cause of action. 3. We, consequently, dismiss the writ petition with liberty reserved to the writ petitioner to approach the jurisdictional High 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 10/02/2025 at 15:10:39 Court, if so chosen and advised. YASHWANT VARMA, J. HARISH VAIDYANATHAN SHANKAR, J. FEBRUARY 06, 2025/v 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 10/02/2025 at 15:10:39