Delhi High Court - Orders
M/S Techno Craft Engineer Through Its ... vs Avato Ward 64 State Goods And Service Tax ... on 27 November, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~164
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 17990/2025 & CM APPL. 74399/2025
M/S TECHNO CRAFT ENGINEER THROUGH ITS
PARTNERS .....Petitioner
Through: Mr. Anurag Rajput, Mr. Sahib Rajput,
Mr. Sahil Puri & Mr. Dhruv Bhardwaj,
Advs.
versus
AVATO WARD 64 STATE GOODS AND SERVICE TAX & ANR.
.....Respondents
Through: Ms. Urvi Mohan, Adv. for GNCTD.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE MINI PUSHKARNA
ORDER
% 27.11.2025
1. This hearing has been done through hybrid mode. CM APPL. 74399/2025 (for exemption)
2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 17990/2025
3. The present petition has been filed by the Petitioner under Article 226 and 227 of the Constitution of India, inter alia, assailing the impugned order of provisional attachment dated 20th February, 2024 by which Petitioner's bank account bearing no. 149502000001083 has been attached.
4. The present petition is the second round of litigation. In the earlier petition being W.P.(C) 6983/2024 titled 'M/s Techno Craft Engineer Through its Partners v. The Commissioner, CGST' the Court had passed order dated 23rd April, 2025 in the following terms:
"2. The present petition has been filed by the Petitioner- India Retails and Hospitality Private Limited under Article 226 and 227 of the Constitution of India, W.P.(C) 17990/2025 Page 1 of 3 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 01/12/2025 at 21:41:36 inter alia, seeking issuance of an appropriate writ assailing the impugned order dated 5th April 2024 issued by Respondent No. 1 - Sales Tax Officer, Class- II/AVATO Ward-101, Zone-09, Delhi & Anr.
3. Ld. Counsel for the Petitioner submits that he has instructions to withdraw the present petition in view of the fact that he has received a communication from the Additional Standing Counsel, Government of National Capital Territory of Delhi informing the Petitioner that the bank account attachment is on the account of the demands of tax, interest and penalty amounting to Rs.2,93,93,895/- created by the Respondents in the Form DVAT-24 and DVAT-24A pertaining to the assessment years 2013-14 to 2016-17. The said email reads as under:
"In the matter of M/s Techno Craft Vs The Commissioner of Central GST having the Writ Petition No.6983 of 2024, the Bank Account attachment is on the account of the demands of tax, interest and penalty amounting to Rs.2,93,93,895/- created by the Respondents in Form DVAT-24 and DVAT-24A pertaining to different quarters for Assessment Years 2013- 14 to 2016-17 and not due to Show Cause Notice issued in Form GST DRC-01 dated 29.08.2023 by the Office of the Commissioner of Central GST Audit-II, Delhi.
Copy of the DVAT-24 and DVAT-24A pertaining to different quarters for the Assessment Years 2013-14 to 2016-17 are attached herewith for your kind perusal."
4. In view of the above, ld. Counsel for the Petitioner seeks permission to withdraw the present petition with liberty to avail of remedies in accordance with law.
5. The said email dated 15th April 2025 is taken on record."
5. In terms of the above order, there is a demand of approximately Rs.2.93 W.P.(C) 17990/2025 Page 2 of 3 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 01/12/2025 at 21:41:36 crores which is standing against the Petitioner. In respect of which the impugned attachment order dated 20th February, 2024 has been issued.
6. Vide the impugned order, Petitioner's bank account has been frozen to recover the government revenue. Thus, in order to implement the outstanding demand against the Petitioner the Petitioner's bank account has been attached. The same is not a provisional attachment.
7. Pertinently, even after the W.P.(C) 6983/2024 was filed, the Petitioner has not chosen to challenge the demands raised against the Petitioner qua Assessment Years 2013-14 to 2016-17.
8. Under such circumstances, the challenge to the attachment of the Petitioner's bank account would not be tenable.
9. At this stage, ld. Counsel for the Petitioner submits that the Petitioner is willing to make the pre-deposit on the tax amount which would constitute approximately about Rs.15 lakhs in order to have the Petitioner's bank account activated.
10. Issue notice.
11. Ms. Urvi Mohan, ld. Counsel accepts notice on behalf of Respondent No.1
12. Let Ms. Mohan, ld. Counsel seek instructions in this regard.
13. Let Petitioner appear before the GST Department on 15th December, 2025.
14. List before the Court on 28th January, 2026.
PRATHIBA M. SINGH, J.
MINI PUSHKARNA, J.
NOVEMBER 27, 2025/Rahul/sm W.P.(C) 17990/2025 Page 3 of 3 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 01/12/2025 at 21:41:36