Judgment
$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011096562025 + W.P.(C) 1687/2026 & CM APPL. 48725/2026 BEST BUILDWELL PVT. LTD THROUGH ITS DIRECTOR MR. SANJEEV MALHOTRA .....Petitioner Through:
Mr. A K. Babbar and Mr. B.K.
Tripathi, Advs.
versus PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX & ORS.
.....Respondents Through:
Mr. Ruchesh Sinha SSC, CGST with Ms. Upasna Vashistha, Adv.
CORAM:
HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R %
14.09.2026 1.
The Petitioner’s bank account was provisionally attached on 13.01.2026 by the Commissioner, Central Goods and Services Tax (CGST), Delhi, in exercise of powers under Section 83 of the CGST Act. The Petitioner filed objections under Rule 159(5) of the CGST Rules, which were rejected vide Order dated 12.11.2025. It is noted that a provisional attachment can remain in force for a maximum period of one year, unless a fresh order of provisional attachment is passed in accordance with law.
2.
Learned Counsel appearing for the Respondent submits that she has no objection if the order of provisional attachment is declared to have lapsed in view of the judgment of the Hon’ble Supreme Court in Kesari Nandan Mobiles v. Office of Commissioner Sales Tax, 25 This is a digitally signed order.
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(177) Taxmann.com 481 (SC).
3.
Keeping in view the fair stand taken by learned Counsel for the Respondent, the orders provisionally attaching the Petitioner’s bank account dated 13.01.2026 and 12.12.2025 are declared to have lapsed.
4.
At this stage, learned Counsel appearing for the Petitioner draws the attention of the Court to Annexure A filed by the Respondent, wherein, in paragraph 7, it is stated that GST DRC-22 was renewed on 16.02.2026.
5.
Learned Counsel appearing for the Respondent fairly admits that, in view of the judgment of the Hon’ble Supreme Court in Kesari Nandan Mobiles (supra), the Order dated 16.02.2026, purporting to renew GST DRC-22, cannot survive.
6.
In view of the foregoing, the present Writ Petition stands disposed of.
ANIL KSHETARPAL, J.
SHAIL JAIN, J.
SEPTEMBER 14, 2026/kp/MM 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 16/09/2026 at 12:37:32