BharatTaxGST

Ms Sneha Export vs. The Union Of INDIA And Others

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CWP/22524/2026HC Punjab and HaryanaGSTCNR PHHC01119748202623 July 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 161 I M/s Sneha Ex Union of Indi CORAM: H H Present: M M M ASHWANI K 1. P Form GST DR (Annexure P/ been issued be 2. R CGST/HGST “ ( ( t u 3. L law and in fac IN THE HIGH COURT OF PUN AT CHANDIG CWP-2 Date of xport … Vs. a and others … HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Mr. Manav Bajaj, Advocate for t Mr. Sagar Ratusaria, Sr. Standing Ms. Aarushi Garg, Advocate for *** KUMAR MISHRA, A.C.J. (Or Petitioner is aggrieved by the pro RC-22 dated 28.10.2021 (Annex /3), primarily on the ground th eyond a period of one year. Reliance is placed on the pro Act, 2017, which is reproduced “83. Provisional attachment to p (1) xx xx xx (2)Every such provisional attach the expiry of a period of one ye under sub-section (1).” Learned counsel for the revenue cts. NJAB AND HARYANA GARH 22524-2026 (O&M) f Decision: 23.07.2026 …Petitioner …Respondents IEF JUSTICE HIT KAPOOR the petitioner. g Counsel for the revenue. respondent No.4. ral) ovisional attachment order issue xure P/2) and order dated 03.11.2 hat such attachment could not h ovisions of Section 83(2) of as under:- protect revenue in certain cases. hment shall cease to have effect a ear from the date of the order m e does not dispute the propositio ed in 2022 have the after made on in RAJESH KUMAR 2026.07.24 11:25 I attest the accuracy and

authenticity of this order/judgment.

CWP-22524-2026 (O&M) [2]

4.

Once the maximum period of attachment has expired, there is no occasion for the revenue to continue with such attachment for such long period of time.

5.

In that view of the matter, the writ petition succeeds and is allowed and attachment order dated 28.10.2021 (Annexure P/2) and order dated 03.11.2022 (Annexure P/3) are quashed. However, it shall always be open for the authorities to proceed further, in accordance with law.

6.

All pending misc. application(s), if any, also stand disposed of.

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 23.07.2026 rajesh

1.

Whether speaking/reasoned?

: Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.07.24 11:25 I attest the accuracy and authenticity of this order/judgment.

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.