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M/S Pineview Technology PVT LTD. vs. Commissioner, CGST, Delhi West

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W.P.(C)/564/2025HC DelhiGSTCNR DLHC01100853202417 September 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Ramakant Gaur, Ms. Sneha Arya, Mr. Harshi Gaur, Ms. RoopiniNandan & Ms. Meenakshi Sahu, AdvsFor Respondent: Mr. Anurag Ojha, SSC

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Cause title — parties, addresses and appearances
$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 564/2025 M/S PINEVIEW TECHNOLOGY PVT LTD. .....Petitioner Through: Mr. Ramakant Gaur, Ms. Sneha Arya, Mr. Harshi Gaur, Ms. RoopiniNandan & Ms. Meenakshi Sahu, Advs. versus COMMISSIONER, CGST, DELHI WEST .....Respondent Through: Mr. Anurag Ojha, SSC CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R %

17.09.

2025

1.

This hearing has been done through hybrid mode.

2.

This is a writ petition filed by the Petitioner under Article 226 ofthe Constitution of India, inter alia, challenging the impugned order dated 23rd February, 2024 passed by Respondent No. 1- Commissioner, CGST, Delhi West by which the bank account maintained by the Petitioner at Union Bank of India hadbeen attached.

3.

Further to the previous orders of this Court directing ld. Counsel for the Respondent to seek instructions in the matter, Mr. Anurag Ojha, ld. SSC has submitted today that there has been an investigation conducted against the Petitioner in respect of evasion of Goods and Service Tax (hereinafter, ‘GST’) on the premise that the Petitioner has been supplied goods without invoices being raised and the taxable turnover has been fully suppressed. 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 24/09/2025 at 12:26:03

4.

According to Mr. Ojha, it was under these circumstances that a fresh provisional attachment under Section 83 of the Central Goods and Service Tax Act, 2017, was issued.

5.

It is further submitted that the goods have already been confiscated and a show cause notice for tax liability is under the process of being issued.

6.

Insofar as this writ petition is concerned, it challenges the provisional attachment order dated 23rd February, 2024 which has already lapsed.

7.

Accordingly, this petition has become infructuous. The present petition stands disposed of in the said terms. PRATHIBA M. SINGH, J. SHAIL JAIN, J. SEPTEMBER 17, 2025 sk/ss 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 24/09/2025 at 12:26:03

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.