Naresh Kumar vs. Union Of INDIA And Others
Original PDF →CWP/25884/2025HC Punjab and HaryanaGSTCNR PHHC01138770202501 September 2025Bench: MRS. JUSTICE LISA GILL,MRS. JUSTICE MEENAKSHI I. MEHTA2 pages
No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
184
IN THE HIGH COURT OF PUNJAB & HARYANA AT
CHANDIGARH
CWP No.25884 of 2025
Date of Decision: 01.09.2025
Naresh Kumar
…Petitioner
Versus
Union of India and others
…Respondents
CORAM: HON’BLE MRS. JUSTICE LISA GILL
HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA
Present:-
Mr. Sandeep Goyal, Advocate
for the petitioner.
Ms. Sharmila Sharma, Advocate,
for respondents No.1 & 2.
* * * *
LISA GILL, J. (Oral)
1.
Prayer in this writ-petition is for directing respondent-
Department and Bank to de-attach Bank account of petitioner attached vide
order dated 12.06.2024 (Annexure P-1). It is assured that as per provisions
of Section 83(2) of the Central GST Act, 2017 provisional attachment
cannot be sustained beyond period of one year which in the present case
lapsed on 12.06.2025.
2.
Learned counsel for respondents No.1 and 2, on instructions
from Mr. Aditya Pancholi, Intelligence Officer, submits that necessary steps
are being taken for de-attaching/restoring the bank account of petitioner and
necessary action shall be taken within next one week.
SEEMA SHARMA
2025.09.04 12:03
I attest to the accuracy and
authenticity of this
order/judgment
CWP No.25884 of 2025 -2-
3.
In view of specific stand of learned counsel for respondents No.1 and 2 as projected before us, no further order is called for except to say that needful be done in accordance therewith.
4.
Writ-petition is, accordingly, disposed of.
(LISA GILL) JUDGE
01.09.
2025
(MEENAKSHI I. MEHTA) seema
JUDGE
Whether speaking/reasoned: Yes
Whether Reportable:
Yes/No
SEEMA SHARMA 2025.09.04 12:03 I attest to 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.