Judgment
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) 1.
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.” 2.
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.
3.
Once that be so, the petitioner's banker would allow the petitioner to operate its bank account, and the same shall not be blocked RAHUL JOSHI 2026.09.14 12:40 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD
CWP-26281-2026 (O&M)
2 on account of the order impugned in the present petition.
4.
The writ petition accordingly stands disposed of.
5.
So far as the proceedings initiated by the respondents are concerned, the petitioner undertakes to cooperate with the respondents.
6.
All pending miscellaneous application(s), if any, shall also stand disposed of.
[ASHWANI KUMAR MISHRA] CHIEF JUSTICE [ROHIT KAPOOR]
JUDGE SEPTEMBER 10, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.09.14 12:40 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD