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Divine Enterprises vs. Commissioner Of Central Excise And Service Tax Central Tax Delhi South CGST Commissionerate South

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W.P.(C)/2739/2025HC DelhiGSTCNR DLHC01011073202516 March 2026Bench: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE ,HON'BLE MR. JUSTICE AJAY DIGPAUL1 pages
For Petitioner: versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX CENTRAL TAX DELHI SOUTH CGST COMMISSIONERATE SOUTHFor Respondent: Mr. Atul Tripathi, SSC, CBIC with Mr. Akshay Sagar, Mr. Shubham Mishra, Mr. Adv. Gaurav Mani Tripathi, Mr. Madhav Anand, Advs

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Cause title — parties, addresses and appearances
$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2739/2025 DIVINE ENTERPRISES .....Petitioner Through: versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX CENTRAL TAX DELHI SOUTH CGST COMMISSIONERATE SOUTH .....Respondent Through: Mr. Atul Tripathi, SSC, CBIC with Mr. Akshay Sagar, Mr. Shubham Mishra, Mr. Adv. Gaurav Mani Tripathi, Mr. Madhav Anand, Advs. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R %

16.03.

2026

1.

The prayer in the present petition reads thus:- “(i) Set aside the Provisional Attachment Order dated 9th January 2025 as arbitrary, mechanical and illegal and direct the Respondent No. 1 to forthwith release the bank account of the Petitioner firm.”

2.

The counsel for the respondent states that the period of 1 year in regard to the provisional attachment is already over. As a sequel of which the provisional attachment comes to an end.

3.

That means the petition is rendered infructuous and is accordingly disposed of. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MARCH 16, 2026/DM/yr 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 18/03/2026 at 16:18:14

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.