Delhi High Court – Orders
Mr Sanjay Goel vs The Initiating Officer & Ors on 16 February, 2026
Author: Navin Chawla
Bench: Navin Chawla
$~21 to 25
* IN THE HIGH COURT OF DELHI AT NEW DELHI
(21)+ MISC. APPEAL(PMLA) 8/2026
(22)+ MISC. APPEAL(PMLA) 9/2026
(23)+ MISC. APPEAL(PMLA) 10/2026
(24)+ MISC. APPEAL(PMLA) 11/2026
(25)+ MISC. APPEAL(PMLA) 12/2026
MR SANJAY GOEL .....Appellant
HEBES ELECTRONICS PVT. LTD .....Appellant
MS. PREETI .....Appellant
MOHINDER SINGH MALIK .....Appellant
OPPO MOBILES INDIA PVT. LTD .....Appellant
Through: Mr.Mohit Chaudhary,
Mr.Kunal Sachdeva,
Ms.Katyayani Vajpayee,
Mr.Anubhav Singhal,
Mr.Nishant Walia and
Mr.Lakshay Yadav, Advs.
Versus
THE INITIATING OFFICER & ORS. .....Respondents
Through: Mr. Siddharth Sinha, Senior
Standing Counsel with Ms.
Easha Gurung, Junior Standing
Counsel, Mr. Nring Chamwibo
Zeliang, Ms. Anu Priya Nisha
Minz, Advocates in item Nos.
21 to 23 and 25.
Mr. Vipul Agrawal, Senior
Standing Counsel with Ms.
Sakshi Shairwal, Mr. Akshat
Singh Junior Standing Counsel
with Mr. Gaoraang Ranjan,
This is a digitally signed order.
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The Order is downloaded from the DHC Server on 17/02/2026 at 20:36:25
Advocate in item No. 24.
CORAM:
HON'BLE MR. JUSTICE NAVIN CHAWLA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
ORDER
% 16.02.2026
CM APPL. 10351/2026 & CM APPL. 10352/2026 (Exemption) in
MISC. APPEAL(PMLA) 8/2026
CM APPL. 10430/2026 & CM APPL. 10431/2026 (Exemption) in
MISC. APPEAL(PMLA) 9/2026
CM APPL. 10435/2026 & CM APPL. 10436/2026 (Exemption) in
MISC. APPEAL(PMLA) 10/2026
CM APPL. 10439/2026 & CM APPL. 10440/2026 (Exemption) in
MISC. APPEAL(PMLA) 11/2026
CM APPL. 10449/2026 & CM APPL. 10450/2026 (Exemption) in
MISC. APPEAL(PMLA) 12/2026
1. Allowed, subject to all just exceptions.
CM APPL. 10350/2026 in MISC. APPEAL(PMLA) 8/2026
CM APPL. 10429/2026 in MISC. APPEAL(PMLA) 9/2026
CM APPL. 10434/2026 in MISC. APPEAL(PMLA) 10/2026
CM APPL. 10438/2026 in MISC. APPEAL(PMLA) 11/2026
CM APPL. 10448/2026 in MISC. APPEAL(PMLA) 12/2026
2. These applications seek permission to file lengthy synopsis and
list of dates.
3. Having considered the contents of the applications, the same are
allowed. The lengthy synopsis and list of dates are taken on record.
CM APPL. 10441/2026 in MISC. APPEAL(PMLA) 11/2026
4. This is an application for condonation of delay of three days in
re-filing the appeal.
5. For the reasons stated in the application, it is allowed.
6. This application stands disposed of.
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MISC. APPEAL(PMLA) 8/2026 & CM APPL. 10348/2026, CM
APPL. 10349/2026
MISC. APPEAL(PMLA) 9/2026 & CM APPL. 10427/2026, CM
APPL. 10428/2026
MISC. APPEAL(PMLA) 10/2026 & CM APPL. 10432/2026, CM
APPL. 10433/2026
MISC. APPEAL(PMLA) 11/2026 & CM APPL. 10437/2026
MISC. APPEAL(PMLA) 12/2026 & CM APPL. 10446/2026, CM
APPL. 10447/2026
7. These appeals have been filed under Section 49 of the
Prohibition of Benami Property Transactions Act, 1988 [“PBPTA”],
challenging the order dated 05th January, 2026 passed by the learned
Appellate Tribunal under SAFEMA, New Delhi in a batch of appeals
bearing no:- FPA-PBPT-65/DLI/2024, FPA-PBPT-66/DLI/2024,
FPA-PBPT-67/DLI/2024, FPA-PBPT-68/DLI/2024 and FPA-PBPT-
69/DLI/2024, by which the learned Tribunal has been pleased to
dismiss the challenge of the appellants to the order dated 27th
February, 2024, passed by the learned Adjudicating Authority
confirming the provisional attachment order dated 29th January, 2023.
8. After hearing the learned counsels for the parties, we find the
following questions of law to arise for our consideration in these
appeals:-
a. Whether the Adjudicating Authority’s order dated 27th
February, 2024, characterizing the appellant-Mohinder Singh
Malik, as an “abettor” under Section 2(10) read with Section 53
of the PBPTA, is violative of the principles of natural justice, as
no prior Show Cause Notice (SCN) was issued or served on him
under Section 24(1) or Section 26(1) of the PBPTA?
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b. Whether the Provisional Attachment Order dated 29th January,
2023 under section 24(4)(b)(i) PBPTA is void for want of
jurisdiction where it was passed before expiry of the extended
reply period (till 30th January, 2023) granted by corrigendum
dated 28th January, 2023?
c. Whether the corrigendum dated 08th May, 2023, altering the
PAO from section 24(4)(a)(i) to 24(4)(b)(i) without invoking
section 47 or granting a hearing, is ultra vires?
d. Whether the Tribunal erred in law in treating HEPL as a
“dummy entity” and OMIPL’s ₹12-crore documented, interest-
bearing loan as “benami consideration” under section 2(9)(A)
PBPTA, despite HEPL’s independent incorporation, banking-
channel funding, TDS compliance and full repayment with
interest?
e. Whether reliance on alleged incriminating material (including
Statement taken under IT search, Preeti’s laptop data and the
Inspector’s visit) is vitiated under section 26 PBPTA when such
material was neither supplied to the noticees nor found on the
Adjudicating Authority’s record on inspection?
9. Issue notice. Notice is accepted by the learned counsels
appearing on behalf of the respondents.
10. Let replies be filed within four weeks. Rejoinder thereto, if any,
be filed within three weeks thereafter.
11. In the meantime, the parties shall maintain status quo with
respect to the attached properties.
This is a digitally signed order.
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12. List on 14th May, 2026.
NAVIN CHAWLA, J
RAVINDER DUDEJA, J
FEBRUARY 16, 2026/vd/sk/as
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 17/02/2026 at 20:36:25
