Manish Prop. Of Balaji Traders vs. Union Of INDIA And Ors

W.P.(C)/14686/2025HC DelhiGSTCNR DLHC01071334202510 September 2026Bench: CASES PERTAINING TO SPL.DIVISION BENCHES2 pages

For Petitioner: Mr. Deepak Kumar Sharma, AdvFor Respondent: Mr. Vivekanand Mishra, SPC for R-1. Mr. Aditya Singla, SSC-CBIC with Mr. Arya, Mr. Dhananjay Gautam, Mr. Akhil, Ms. Sakshi Chandna and Mr. Nehaol, Advs

AI SummaryAllowed

Held

The Court directed the Respondent-Bank to de-freeze the petitioner's bank account as the provisional attachment was no longer necessary. The writ petition was disposed of based on this development.

Facts

The petitioner's bank account was provisionally attached under Section 83 of the CGST Act. The respondents have now communicated that the attachment is no longer required and the account should be restored.

Key Issues

Whether the provisional attachment of the petitioner's bank account under Section 83 of the CGST Act was still required, given the respondents' submission that it was not.

Sections Cited

Section 83

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010713342025 + W.P.(C) 14686/2025 and CM APPL. 60232/2025 MANISH PROP. OF BALAJI TRADERS .....Petitioner Through: Mr. Deepak Kumar Sharma, Adv. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Vivekanand Mishra, SPC for R-1. Mr. Aditya Singla, SSC-CBIC with Mr. Arya, Mr. Dhananjay Gautam, Mr. Akhil, Ms. Sakshi Chandna and Mr. Nehaol, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE VIMAL KUMAR YADAV

O R D E R % 10.09.2026

Through the present Writ Petition, the Petitioner prays for setting aside the order dated 20.09.2023, whereby the Petitioner’s Bank Account was provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017 [‘CGST Act’]. The maximum period for which such attachment can continue is one year unless fresh order under Section 83 of the CGST Act is passed.

Learned counsel representing the Respondents submits that the provisionally attached account has to be restored as there is no such requirement of attachment of the said account and communication to this effect has already been sent to the Bank on 29.12.2025. This is a digitally signed order. The

The judgment continues below.

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