Anup Kumar Singh vs Directorate Of Enforcement

ik-44081818 Delhi High Court 19 February 2026 • 5 min read

Judges (2)

Navin Chawla Delivered Ravinder Dudeja Coram

Counsel (6)

Abhinav Jain Counsel Appellant Ch. Abhinandan Patra Counsel Respondent Hardik Sharma Counsel Appellant Kanishk Maurya Counsel Respondent Vikas Azad Counsel Respondent Vivek Gurnani Counsel Respondent

Parties (2)

Directorate of Enforcement Respondent Anup Kumar Singh Appellant

Case Significance

Anup Kumar Singh vs Directorate Of Enforcement is a Delhi High Court decision dated February 19, 2026 (citation: ik-44081818). An insolvency professional from Kolkata challenged the PMLA Appellate Tribunal's dismissal of his appeal against an attachment order as time-barred, filing the appeal under Section 42 PMLA in the Delhi High Court. The respondent raised a preliminary objection on territorial jurisdiction, arguing the appellant ordinarily resides and works in Kolkata. The Court agreed, finding that the appellant's partnership firm was registered in Kolkata with its principal office there, and occasional NCLT ap The bench comprised Justices Navin Chawla and Ravinder Dudeja. The judgment was delivered by Justice Navin Chawla. Counsel appearing: Abhinav Jain (counsel for appellant), Ch. Abhinandan Patra (counsel for respondent), Hardik Sharma (counsel for appellant), Kanishk Maurya (counsel for respondent), Vikas Azad (counsel for respondent), Vivek Gurnani (counsel for respondent).

Summary

An insolvency professional from Kolkata challenged the PMLA Appellate Tribunal's dismissal of his appeal against an attachment order as time-barred, filing the appeal under Section 42 PMLA in the Delhi High Court. The respondent raised a preliminary objection on territorial jurisdiction, arguing the appellant ordinarily resides and works in Kolkata. The Court agreed, finding that the appellant's partnership firm was registered in Kolkata with its principal office there, and occasional NCLT appearances in Delhi did not constitute ordinarily working for gain in Delhi, and dismissed the appeal for lack of jurisdiction.

What was the outcome of Anup Kumar Singh vs Directorate Of Enforcement?

An insolvency professional from Kolkata challenged the PMLA Appellate Tribunal's dismissal of his appeal against an attachment order as time-barred, filing the appeal under Section 42 PMLA in the Delh...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-44081818)