$~102 & 103 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10215/2026 MS BLACK PEPPER ENTERPRISES PVT LTD .....Petitioner Through: Mr. Varun Katiyar, Mr. Amit Kumar Jha, Mr. Pranjal Rai, Advs. versus DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) HQRS AND ANR & ANR. .....Respondents Through: Mr. Harpreet Singh, SSC. (103) + W.P.(C) 10260/2026 MS BUNNO FINTECH TECHBRIDGE SOFTWARE TECHNOLOGY PRIVATE LIMITED .....Petitioner Through: Mr. Varun Katiyar, Mr. Amit Kumar Jha, Mr. Pranjal Rai, Advs. versus DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI) HQRS AND ANR & ANR. .....Respondents Through: Mr. Harpreet Singh, SSC. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 29.07.2026 1. Through the present Petitions, the Petitioner-companies pray for quashing of the Provisional Attachment Orders, both dated 14.11.2025, passed by the Additional Director General, Directorate General of GST Intelligence (‘DGGI’), Gurugram Zonal Unit [hereinafter referred to as ‘ADG-DGGI, Gurugram’], under Section 83 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 31/07/2026 at 14:02:30 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘CGST Act’). 2. A perusal of the record reflects that the office premises of the Petitioner-companies were searched on 14.11.2024 and the said search concluded on 15.11.2024. During the course of investigation, the Authorised Signatories of the Petitioner-companies were taken to the office of the ADG-DGGI, Gurugram, for further investigation. 3. On 18.11.2024, the statements of the Authorised Signatories of the Petitioner-companies were recorded, and they were arrested on 19.11.2024. However, they were subsequently released on bail on 03.12.2024. 4. The initial Provisional Attachment Orders were passed in December, 2024 and remained in force for a period of one year. Upon their expiry, fresh Provisional Attachment Orders dated 14.11.2025 are stated to have been passed, whereby the Petitioners’ bank accounts were once again provisionally attached. 5. Learned counsel representing the Respondents submits that the Petitioner-companies are engaged in the business of online gaming and that, as per the investigation conducted thus far, they are liable to pay approximately Rs.95 crores towards tax. 6. This Court has also been apprised that the Petitioner-companies have filed an application seeking de-freezing of their bank accounts, which, according to learned counsel representing the Respondents, shall be decided within a period of ten days. 7. Learned counsel representing the Respondents also submits that the Petitioner-companies have not been cooperating with the investigation and have failed to appear before the concerned Authority despite service of Notices. 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 31/07/2026 at 14:02:30 8. Keeping in view the aforesaid position, the Petitioner- companies, through their authorised representatives and along with learned counsel, are directed to appear before the ADG-DGGI, Gurugram, on 03.08.2026 at 12:00 pm. 9. With these observations, the present Writ Petitions are disposed of. 10. A photocopy of the order passed today be kept in the connected matter. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 29, 2026 jai/shah 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 31/07/2026 at 14:02:30