Daljit Singh vs. Union Of INDIA And Others
Original PDF →Facts
The petitioner, Daljit Singh, filed four writ petitions (CWP Nos. 35612, 35653, 37410, and 37240 of 2025) before the Punjab and Haryana High Court. The grievance raised in all petitions was that the revenue department had illegally continued the provisional attachment of the petitioner's bank account(s), movable, and immovable properties beyond the prescribed period of one year. The provisional attachment was dated 25.06.2024. The petitions were taken up together for consideration and adjudication.
Held
The Court noted the submission from the revenue department, supported by a communication dated 28.01.2026, stating that the provisional attachment dated 25.06.2024 had automatically expired after one year. The department confirmed that it was not proceeding further with any provisional attachment and would issue relevant instructions to the concerned branches. The revenue department further assured that necessary instructions would be sent within one week. The petitioner's counsel fairly affirmed and verified these submissions. In light of these submissions, the Court found that the writ petitions had become infructuous. The Court accordingly disposed of all four writ petitions as infructuous. No specific section of the CGST Act was explicitly discussed in the judgment, but the issue revolved around the duration of provisional attachment, implicitly referencing provisions governing such attachments.
Key Issues
1. Whether the provisional attachment of the petitioner's bank account(s), movable and immovable property(ies) has illegally continued beyond the prescribed period of one year, as per the relevant provisions of the CGST Act, 2017. The petitioner argued that the department had illegally continued the provisional attachment beyond the statutory period. The revenue department, through a communication dated 28.01.2026 from the Deputy Commissioner (Legal), CGST, Ludhiana, stated that the provisional attachment dated 25.06.2024 had automatically expired after one year and the department was not proceeding further with any provisional attachment. The department further submitted that relevant instructions would be sent to the concerned branch/department, and necessary instructions would be dispatched within one week.
AI-generated summary — verify with the full judgment below
CWP Nos. 35612, 35653, 37410 and 37240 of 2025 (O&M) 1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No. 35612 of 2025(O&M)
Date of decision: 28.01.2026
Daljit Singh
.......Petitioner
Versus
Union of India and others
...... Respondents
CWP No. 35653 of 2025(O&M)
Daljit Singh
.......Petitioner
Versus
Union of India and others
...... Respondents
CWP No. 37410 of 2025 (O&M)
Daljit Singh
…..Petitioner
Versus
Union of India and others
….. Respondents
AND 4. CWP No. 37240 of 2025 (O&M)
Daljit Singh
…..Petitioner
Versus
Union of India and others
…..Respondents
CORAM:- HON'BLE MRS.JUSTICE LISA GILL
HON’BLE MR. JUSTICE RAMESH CHANDER DIMRI Present: Mr. Sandeep Goyal, Sr. Advocate
with Ms. Aanchal Goyal, Advocate
for the petitioner(s) (in all petitions).
Mr. Sourabh Goel, Sr. Standing Counsel
Ms. Geetika Sharma, Advocate
for respondents No.1 and 2. Mr. R.S.Pandher, Addl.AG., Punjab. SANJAY KHAN 2026.01.31 09:28 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh
CWP Nos. 35612, 35653, 37410 and 37240 of 2025 (O&M) 2
Mr. APS Sehgal, Advocate
for respondent No.3 (in CWP No. 35612 of 2025).
***** LISA GILL, J.
CWP Nos. 35612, 35653, 37410 and 37240 of 2025 are taken up together for consideration and adjudication at request and with consent of learned counsel for the parties as grievance raised in all these writ petitions is that the department has illegally continued with provisional attachment of bank account(s), movable and immovable property(ies) of petitioner(s) beyond the prescribed period of one year.
Learned counsel for respondents No.1 and 2 refers to communication dated 28.01.2026 received by him from the Deputy Commissioner (Legal), CGST, Ludhiana, wherein it is stated that provisional attachment dated 25.06.2024 has automatically expired after one year and the department is not proceeding further for any provisional attachment and that relevant instructions will be sent to the concerned branch/department. Copy of communication dated 28.01.2026 furnished in Court today is taken on record subject to just exceptions. Relevant portion of the said communication dated 28.01.2026 reads as under:-
“As discussed with the JC Sir, it is intimated that the provisional attachment dt. 25.06.2024 has automatically expired after 1 year. After that the department is not proceeding further for any provisional attachment and the relevant instructions will be sent to the concerned branch/department.”
Learned counsel for respondents No.1 and 2 on further instructions submits that necessary instructions in this respect shall be sent to the concerned branch, bank, department within a period of one week from SANJAY KHAN 2026.01.31 09:28 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh
CWP Nos. 35612, 35653, 37410 and 37240 of 2025 (O&M) 3 today. In view thereof, present writ petitions, it is submitted are rendered infructuous.
Learned senior counsel for petitioner(s) fairly affirms and verifies the same.
Keeping in view the above, all the four writ petitions are accordingly disposed of as infructuous. Pending application(s), if any, stand(s) disposed of accordingly.
( LISA GILL )
JUDGE
(RAMESH CHANDER DIMRI) January 28, 2026. JUDGE s.khan
Whether speaking/reasoned : Yes/No.
Whether reportable
: Yes/No. SANJAY KHAN 2026.01.31 09:28 I attest to the accuracy and authenticity of this document Punjab and Haryana High Court, Chandigarh
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.