Ms Angel Trading Company vs. Directorate General Of GST Intelligence
Held
The Court noted that both the petitioner and the respondent agreed that the writ petition had become infructuous. The respondent had submitted that the provisional attachment of the petitioner's bank account had been withdrawn. The petitioner's counsel affirmed this and agreed that the petition was infructuous, praying for its disposal. Based on this consensus, the Court ordered accordingly. The specific reasons for the withdrawal of the attachment were not detailed, nor was the original basis for the attachment explored. The Court did not delve into the merits of the initial attachment order or the grounds upon which it was passed, as the matter was resolved by the subsequent withdrawal.
Facts
The petitioner, M/s Angel Trading Company, filed a writ petition before the High Court of Punjab & Haryana at Chandigarh challenging an order of provisional attachment passed by the Directorate General of GST Intelligence, Gurgaon, under Section 83 of the Central Goods and Services Tax Act, 2017. The petitioner sought to quash this order and direct the respondent to unfreeze its current bank account. The respondent informed the Court that the provisional attachment of the petitioner's bank account had been withdrawn, rendering the writ petition infructuous. The petitioner's counsel affirmed this submission and agreed that the petition was infructuous.
Key Issues
1. Whether the writ petition is rendered infructuous due to the withdrawal of the provisional attachment order under Section 83 of the Central Goods and Services Tax Act, 2017. Petitioner's contention: The petitioner agreed that the writ petition had become infructuous as the provisional attachment of its bank account had been withdrawn by the respondent. The petitioner prayed for the disposal of the petition on this basis. Respondent's contention: The respondent submitted that the present writ petition was rendered infructuous because the provisional attachment of the petitioner's bank account had been withdrawn.
Sections Cited
Section 83
AI-generated summary — verify with the full judgment below
319 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
CWP No.14800 of 2025 Date of Decision: 16.09.2025 M/s Angel Trading Company …..Petitioner. Versus Directorate General of GST Intelligence, Gurgaon .....Respondent.
CORAM: HON’BLE MRS. JUSTICE LISA GILL
HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA ***** Present:- Mr. Sanjay Khan, Advocate for
Mr. Simranjeet Singh Sarwara, Advocate
for the petitioner.
Mr. Rishabh Kapoor, Advocate (through V.C.)
for the respondent.
LISA GILL, J.(Oral)
Prayer in this writ petition is for quashing order of provisional attachment passed by respondent under Section 83 of the Central Goods and Services Tax Act, 2017 and to direct the respondent to unfreeze petitioner’s current bank account.
Learned counsel for respondent submits that present writ petition is rendered infructuous as provisional attachment of petitioner’s bank account has been withdrawn.
Learned counsel for petitioner affirms the same and agrees that this writ petition is rendered infructu
The judgment continues below.
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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.