$~46, 47, 57 & 58 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22^nd January, 2026 + W.P.(C) 888/2026 & CM APPL. 4354/2026 M/S FONE ZONE NXT THROUGH PROPRIETOR MR. GAURAV MADAN G-33,34,40,41, GROUND FLOOR, VIKAS SURYA SHOPPING MALL, PLOT NO.18, MANGALAM PLACE, SECTOR-3, ROHINI, NORTH WEST DELHI, DELHI-110085 AND PERMANENTLY RESIDING AT R/O 116, STATE BANK NAGAR, 2^ND FLOOR, PASCHIM VIHAR, WEST DELHI, DELHI – 110063 .....PETITIONER Through: Mr. Abhas Mishra, Mr. Hukam Chand, Ms. Neha Singhal and Ms. Deepika G, Advs.

versus

1. COMMISSIONER OF DGST DELHI GST, DEPARTMENT OF TRADE & TAXES, GOVERNMENT OF NCT OF DELHI, 7^TH & 11^TH FLOOR, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 .....RESPONDENT NO. 1

2. GST (SALES TAX) OFFICER, DELHI GST SALES TAX OFFICER CLASS – II/AVATO, OFFICE OF ASSISTANT COMMISSIONER (GST), VYAPAR BHAWAN, IP ESTATE, NEW DELHI .....RESPONDENT NO. 2 Through: Ms. Urvi Mohan, Adv.

+ W.P.(C) 892/2026 & CM APPL. 4378/2026 M/S FONE ZONE NXT THROUGH PROPRIETOR MR. GAURAV MADAN G-33,34,40,41, GROUND FLOOR, VIKAS SURYA SHOPPING MALL, PLOT NO.18, MANGALAM PLACE, SECTOR-3, ROHINI, NORTH WEST DELHI, DELHI-110085 AND PERMANENTLY RESIDING AT R/O 116, STATE BANK NAGAR, 2^ND FLOOR, PASCHIM VIHAR, WEST DELHI, DELHI – 110063 .....PETITIONER Through: Mr. Abhas Mishra, Mr. Hukam Chand, Ms. Neha Singhal and Ms. Deepika G, Advs.

versus

1. COMMISSIONER OF DGST DELHI GST, DEPARTMENT OF TRADE & TAXES, GOVERNMENT OF NCT OF DELHI, 7^TH & 11^TH FLOOR, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 .....RESPONDENT NO. 1

2. GST (SALES TAX) OFFICER, DELHI GST SALES TAX OFFICER CLASS – II/AVATO, OFFICE OF ASSISTANT COMMISSIONER (GST), VYAPAR BHAWAN, IP ESTATE, NEW DELHI .....RESPONDENT NO. 2 Through: Ms. Urvi Mohan, Adv.

+ W.P.(C) 964/2026 & CM APPL. 4662/2026 M/S FONE ZONE NXT THROUGH PROPRIETOR MR. GAURAV MADAN G-33,34,40,41, GROUND FLOOR, VIKAS SURYA SHOPPING MALL, PLOT NO.18, MANGALAM PLACE, SECTOR-3, ROHINI, NORTH WEST DELHI, DELHI-110085 AND PERMANENTLY RESIDING AT R/O 116, STATE BANK NAGAR, 2^ND FLOOR, PASCHIM VIHAR, WEST DELHI, DELHI – 110063 .....PETITIONER Through: Mr. Abhas Mishra, Mr. Hukam Chand, Ms. Neha Singhal and Ms. Deepika G, Advs.

versus

1. COMMISSIONER OF DGST DELHI GST, DEPARTMENT OF TRADE & TAXES, GOVERNMENT OF NCT OF DELHI, 7^TH & 11^TH FLOOR, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 .....RESPONDENT NO. 1

2. GST (SALES TAX) OFFICER, DELHI GST SALES TAX OFFICER CLASS – II/AVATO, OFFICE OF ASSISTANT COMMISSIONER (GST), VYAPAR BHAWAN, IP ESTATE, NEW DELHI .....RESPONDENT NO. 2 Through:

+ W.P.(C) 965/2026 & CM APPL. 4663/2026 M/S FONE ZONE NXT THROUGH PROPRIETOR MR. GAURAV MADAN G-33,34,40,41, GROUND FLOOR, VIKAS SURYA SHOPPING MALL, PLOT NO.18, MANGALAM PLACE, SECTOR-3, ROHINI, NORTH WEST DELHI, DELHI-110085 AND PERMANENTLY RESIDING AT R/O 116, STATE BANK NAGAR, 2^ND FLOOR, PASCHIM VIHAR, WEST DELHI, DELHI – 110063 .....PETITIONER Through: Mr. Abhas Mishra, Mr. Hukam Chand, Ms. Neha Singhal and Ms. Deepika G, Advs.

versus

1. COMMISSIONER OF DGST DELHI GST, DEPARTMENT OF TRADE & TAXES, GOVERNMENT OF NCT OF DELHI, 7^TH & 11^TH FLOOR, VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 .....RESPONDENT NO. 1

2. GST (SALES TAX) OFFICER, DELHI GST SALES TAX OFFICER CLASS – II/AVATO, OFFICE OF ASSISTANT COMMISSIONER (GST), VYAPAR BHAWAN, IP ESTATE, NEW DELHI .....RESPONDENT NO. 2 Through:

CORAM:

HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL % JUDGMENT (ORAL)

NITIN WASUDEO SAMBRE, J.

1. Since all these petitions involve a common and similar issue, they are being clubbed and disposed of by this common order.

2. The facts of W.P.(C) 888/2026 are taken as the lead case for consideration.

3. The petitioner has approached this Court with the following prayers:

“a. Issue an appropriate Writ, Order or Direction, in the nature of mandamus or any other Writ for revocation of provisional attachment of the bank accounts detailed in para 17 of the Petition and;

b. Issue Writ, Order or Direction to allow the Petitioner to appeal against