BharatTaxGST

Kvm Logic Softwares Private Limited vs. Union Of INDIA And Others

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CWP/14788/2026HC Punjab and HaryanaGSTCNR PHHC01078506202614 July 2026Bench: JUSTICE (TO BE NOMINATED),MR. JUSTICE ROHIT KAPOOR2 pages

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Cause title — parties, addresses and appearances
` 134 I KVM Logic S Union of Indi CORAM: H H Present: M ( M ASHWANI K 1. T under Section cannot contin upon, which r “ x ( a m 2. C we called upo accordingly p IN THE HIGH COURT OF PUN AT CHANDIG CWP-1 Date of Softwares Pvt. Ltd. Vs. a and others HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Mr. Abhimanu, Advocate for the (through video conferencing) Mr. Sourabh Goel, Sr. Panel Cou *** KUMAR MISHRA, A.C.J. (Or This petition has been filed chal n 83 of the CGST Act, 2017 o nue beyond a period of one year reads as under:- “83. Provisional attachment to p xx xx xx (2) Every such provisional atta after the expiry of a period of o made under sub-section (1).” Considering the fact that the peri on counsel for the revenue to o assed over in the first round. NJAB AND HARYANA GARH 14788-2026 (O&M) f Decision: 14.07.2026 …Petitioner …Respondents IEF JUSTICE HIT KAPOOR e petitioner. unsel for the respondents – UOI. ral) llenging the attachment order iss on the ground that such attachm r. Section 83(2) of the Act is re protect revenue in certain cases. achment shall cease to have ef one year from the date of the o iod of one year has already expi obtain instructions. The matter sued ment elied ffect rder ired, was RAJESH KUMAR 2026.07.17 13:18 I attest the accuracy and

authenticity of this order/judgment.

CWP-14788-2026 (O&M) [2]

3.

When the matter is taken up in the revised call, learned counsel for the revenue fairly states that the authorities concerned will immediately write to the bank for withdrawal of the attachment as the period of one year has expired.

4.

In that view of the matter, we take the statement of counsel for the revenue on record and dispose of this writ petition with a direction upon the respondents to ensure that attachment of the accounts in question are revoked within a period of fortnight from today.

5.

All pending misc. application(s), if any, also stand disposed of.

(ASHWANI KUMAR MISHRA)

ACTING CHIEF JUSTICE

(ROHIT KAPOOR)

JUDGE 14.07.2026 rajesh

1.

Whether speaking/reasoned?

: Yes/No 2. Whether reportable?

: Yes/No RAJESH KUMAR 2026.07.17 13:18 I attest 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.