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* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 08.08.2025 Judgment pronounced on:24.09.2025 + LPA 362/2020, CM APPL. 11287/2021 (For disposing off the appeal, CM APPL. 17382/2023 (Seeking permission to represent the respondent through resolution professional) & CM APPL. 67564/2024 (Seeking intervention)

DIRECTORATE OF ENFORCEMENT & ANR. ...Appellants Through: Mr. Zoheb Hossain, Special Counsel, Mr. Vivek Gurnani, Panel Counsel, Mr. Kartik Sabharwal, Mr. Kanishk Maurya and Mr. Satyam, Advocate.

versus M/S VIKAS WSP LTD & ORS. ...Respondents Through: Mr. I.P.S. Oberoi, Mr. R.K.

Srivastava and Ms. Dhwani Shrivastava, Advocates for Respondent No. 1.

Mr. Arshdeep Singh Khurana, Mr. Harsh Srivastava, Mr. Sidak Singh and Ms. Dikksha Ashok Ramnani, Advocates for Respondent No. 3.

+ W.P.(CRL) 86/2022, CRL.M.A. 911/2022 (Stay), CRL.M.A.

13185/2022 (Quash/set aside the provisional attachment order No. 06/2021 dt. 01.12.2021) & CRL.M.A. 13186/2022 (Stay)

GEM INTERNATIONAL & ORS. ...Petitioners Through: Mr. Shantanu Parashar, Mr.

Rohan Malik and Mr. Shaurya Chourasiya, Advocates for Petitioner No. 2 to 4.

versus UNION OF INDIA & ORS. ...Respondents Through: Mr. N. Hariharan, Senior