M/S Suraj Trading Co Through Its Proprietor Sh Suraj Kumar vs. Directorate General Of Goods And Services Tax Intelligence Through Its Principal Additional Directo
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Cause title — parties, addresses and appearances
O R D E R %
2026
The order of attachment under Section 83 of the Central Goods & Service Tax Act, 2017 (hereinafter ‘the CGST Act’), is of 2nd April, 2024. 2. The Sub-Section 2 of Section 83 of the CGST Act makes such order valid for a period of one year from the date of attachment.
Since the period has already expired and there is no other cause to continue with the order of attachment beyond the statutory period, we deem it appropriate to allow the present petition in terms of prayer clause (a).
The attachment be removed forthwith by the respondents. 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 15/05/2026 at 12:43:58
The petition, along with pending applications, if any, stands disposed of.
NITIN WASUDEO SAMBRE, J
AJAY DIGPAUL, J
MAY 13, 2026/AS/sg
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 15/05/2026 at 12:43:58
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.