BharatTaxGST

Deepak Mittal vs. Union Of INDIA And Ors.

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W.P.(C)/5375/2025HC DelhiGSTCNR DLHC01023502202521 August 2026Bench: HON'BLE MR. JUSTICE JASMEET SINGH3 pages
For Petitioner: Mr. Kartik Jindal, Ms. Palak Gupta, AdvsFor Respondent: Mr. Vinay Yadav (CGSC), Mr. Ansh Kalra (Adv.) for R1 Mr Chandrashekhar Chakalabbi and Mr Jatin Kumar, Advs-R2 Adv Aditya Singla, SSC, CBIC with Adv Dhananjay Gautam, Adv Sahil Parashar for CGST

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Cause title — parties, addresses and appearances
$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010235022025 + W.P.(C) 5375/2025 & CM APPL. 24452/2025 DEEPAK MITTAL ....Petitioner Through: Mr. Kartik Jindal, Ms. Palak Gupta, Advs versus UNION OF INDIA AND ORS. .....Respondents Through: Mr. Vinay Yadav (CGSC), Mr. Ansh Kalra (Adv.) for R1 Mr Chandrashekhar Chakalabbi and Mr Jatin Kumar, Advs-R2 Adv Aditya Singla, SSC, CBIC with Adv Dhananjay Gautam, Adv Sahil Parashar for CGST CORAM: HON’BLE MR. JUSTICE JASMEET SINGH

O R D E R % 21.08.2026

1.

This is a writ petition filed under Article 226 of the Constitution of India seeking the following prayers:- “a. Issue a Writ, direction or order in nature of Writ of Mandamus or any other appropriate Writ directing the concerned bank (Respondent No. 2) to remove the debit freeze on the bank account bearing account number 604310110014402 of the Petitioner with immediate effect as the validity of the order of provisional attachment dated 05.08.2022 under Section 83 of CGST Act, 2017 has expired.” This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/08/2026 at 16:02:47

2.

The brief facts of the case are that the account of the petitioner maintained with respondent bank, Mayur Vihar Branch, bearing No. 604310110014402 was rendered inoperative due to an order issued by the CGST Commissioner vide order dated 05.08.2022 which reads as under:-

3.

My attention has been drawn to Section 83 of Central Goods and This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/08/2026 at 16:02:47

Service Tax Act, 2017 (“CGST Act”) which reads as under:- “83. Provisional attachment to protect revenue in certain cases (1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed. (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).

4.

A perusal of Section of 83(2) of the CGST Act shows that the provisional attachment shall cease to have effect after the expiry of one year from the date of order.

5.

Admittedly, since the order of provisional attachment is dated 05.08.2022 is a and the period of one year has already elapsed, the order of attachment cannot continue.

6.

In view of the aforesaid, the petition is allowed and respondent bank shall remove debit freeze on the petitioner’s account bearing No. 604310110014402. 7. With aforesaid directions, the petition is disposed of. JASMEET SINGH, J AUGUST 21, 2026/AS This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 29/08/2026 at 16:02:47

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