Delhi High Court - Orders
Searich Freight Forwarding Private ... vs Goods And Service Tax Officer Ward 94 ... on 27 November, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~154 & 158
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 16014/2025 & CM APPL. 65616/2025
SEARICH FREIGHT FORWARDING PRIVATE LIMITED &
ANR. .....Petitioners
Through: Mr. Sumer Singh Boparai & Mr.
Sirhaan Seth, Advs.
versus
GOODS AND SERVICE TAX OFFICER WARD 94
DEPARTMENT OF TRADES AND TAXES GNCT OF DELHI &
ORS. .....Respondents
Through: Ms. Urvi Mohan, Adv. for
GNCTD/DGST
158 AND
+ W.P.(C) 17309/2025 & CM APPL. 71259/2025
ANTARES SHIPPING AND SERVICES .....Petitioner
Through: Mr. Sumer Singh Boparai & Mr.
Sirhaan Seth, Advs.
versus
GOODS AND SERVICE TAX OFFICER WARD 94
DEPARTMENT OF TRADES AND TAXES GNCT OF DELHI &
ORS. .....Respondents
Through: Mr. Sumit Batra & Ms. Urvi Mohan,
Advs.
Mr. O.P. Gaggar & Mr. Sachindra
Karn, Advs.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE MINI PUSHKARNA
ORDER
% 27.11.2025
1. This hearing has been done through hybrid mode.
2. The present petitions have been filed, inter alia, challenging the respective impugned orders for provisional attachment dated 29th March, 2025 and 30th April, 2025, issued by the Delhi GST Department (hereinafter "DGST").
W.P.(C) 16014/2025 & W.P.(C) 17309/2025 Page 1 of 3This 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 21:41:18
3. At the outset, Mr. Batra, ld. Counsel for the Department submits that he has filed a short affidavit giving the reasons as to why the provisional attachment has been sought by the Department. Mr. Batra, ld. Counsel submits that an FIR No. 49 has been registered by the Economic Offences Wing (EOW) of the Delhi Police on 09th April, 2025. In the said FIR, investigation is going on in respect of fake refunds which have been sanctioned and taken away by one M/s Kyasa Enterprises by misusing an ID of a GST Official.
4. The total refund that has been given is stated to be in the tune of more than Rs. 13 crores, in which Rs. 95 lakhs has been received by the Petitioner in W.P.(C) 17309/2025 from Kyasa Enterprises.
5. It is submitted that the provisional attachment order was passed, pursuant to the said investigation. In fact, summons have been repeatedly given to the partners of the Petitioner in W.P.(C) 17309/2025 for appearance on 28th April, 2025 and 09th May, 2025. However, till date they have not appeared before the EOW. Even before the GST Department they have refused to appear.
6. Mr. Batra, ld. Counsel has placed some of the documents on record to show the payments which have been made to the Petitioners by M/s Kyasa Enterprises on record a copy of the FIR. The documents are taken on record.
7. On the other hand, Mr. Kirtiman Singh ld. Sr. Counsel submits that the provisional attachment orders are in no way connected to the said investigation. Mr. Sumit Ishwar Singh, who is stated to be the partner in the Petitioner Firm in W.P.(C) 17309/2025 is present in Court, and submits that M/s. Antares Shipping and Services, is a freight forwarding company. The said firm was created on 03rd September, 2024 and the turnover of this firm W.P.(C) 16014/2025 & W.P.(C) 17309/2025 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 21:41:18 for the last one year is more than Rs.100 crores. It is further submitted that the Petitioner Firm has 5 employees.
8. Mr. Batra, ld. Counsel shall hand over to ld. Counsel of the Petitioner within 2 days the copies of the provisional attachment orders.
9. Upon the orders being served upon the Petitioner, the Petitioner shall avail of remedies in respect of the provisional attachment under Rule 159 in accordance with law.
10. Mr. Sumit Ishwar Singh, shall appear before the GST Department on 01st December, 2025 at 11:30 AM. He assures the Court that he would render complete cooperation to the Delhi Police Economic Offences Wing in the investigation in the above FIR.
11. If the Petitioner does not cooperate, both the agencies are free to approach this Court.
12. The Petitions are disposed of in these terms. All pending applications, if any, are also disposed of.
13. Copy of this order be served by the Registry upon Mr. Rahul Tyagi, ld. Senior Standing Counsel (Criminal), Delhi Police for necessary information and compliance.
PRATHIBA M. SINGH, J.
MINI PUSHKARNA, J.
NOVEMBER 27, 2025/pd/msh W.P.(C) 16014/2025 & W.P.(C) 17309/2025 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 21:41:18