Arihant Bhikamchnd Lodha vs. Union Of INDIA And Others
Held
The revenue informed the Court that the petitioner's accounts had been de-frozen after the expiry of one year. The Court, noting this, disposed of the writ petition, directing the petitioner's bank to allow operation of the account.
Facts
The petitioner challenged the continued attachment/freezing of their bank accounts, contending it violated Section 83(2) of the CGST Act, 2017. The revenue was granted time to obtain instructions regarding the attachment.
Key Issues
The key legal issue was whether the attachment of the petitioner's bank accounts could be continued beyond the period prescribed under Section 83(2) of the CGST Act, 2017.
Sections Cited
Section 83(2) of the CGST Act, 2017
AI-generated summary — verify with the full judgment below
127 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ****
CWP-26281-2026 (O&M) Date of Decision: 10.09.2026 ARIHANT BHIKAMCHAND LODHA ....PETITIONER(S) VERSUS UNION OF INDIA AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Aarush Neeraj Vaid, Advocate for the petitioner. Mr. Gurinderjit Singh, Senior Standing Counsel and Ms. Chetna Thakur, Advocate for respondents No.1 to 3-CBIC/GST. ***** ASHWANI KUMAR MISHRA, CJ (Oral)
The following orders were passed by this Court on 19.08.2026:- “Submission is that the attachment has been continued in the facts of the present case, contrary to Section 83(2) of the CGST Act, 2017. Learned counsel for the respondents/Revenue prays for and is allowed a week’s time to obtain instructions. List on 03.09.2026.”
Learned counsel representing the revenue, on the basis of instructions obtained from the Directorate General of Goods and Services Tax Intelligence, Gurugram Zonal Unit, made a statement that the accounts of the petitioner have been de-frozen after the expiry of one year's time.
Once that be so, the p
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.