M/S Niyati Steels Through Its Proprietor Smt Sunita Devi vs. Commissioner Central Tax (Delhi West)
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Cause title — parties, addresses and appearances
O R D E R %
2026 CM APPL. 57985/2026 (For restoration)
On 14.08.2026, the following order was passed:- “1. There is no representation on behalf of the Petitioner. However, this Court is of the view that the present Writ Petition has been rendered infructuous.
Through the present Writ Petition, the Petitioner challenges the correctness of the order dated 11.12.2024 passed in exercise of powers under Section 83 of the Central Goods and Services Tax Act, 2017. 3. Learned counsel representing the Respondent submits that, subsequent to the provisional attachment, an Order-in-Original („OIO‟) was passed by the Adjudicating Authority, whereby appropriation of the amounts lying in the bank accounts was ordered. It is further submitted that the Petitioner preferred an Appeal against the said OIO, wherein the demand has been reduced from Rupees Thirty-Five (35) crores to approximately Rupees Twenty-One (21) crores. However, the order of appropriation has not been disturbed.
Keeping in view the aforesaid position, the present Writ Petition, 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 02/09/2026 at 11:28:35
along with pending application, is dismissed as infructuous. However, liberty is granted to the Petitioner to seek revival of the present Writ Petition by way of an appropriate application, in case the cause for continuing with the present Writ Petition survives.”
Learned counsel representing the Petitioner submits that the cause for pursuing the Writ Petition continues to survive, as the bank accounts in question have not yet been made operational.
Learned counsel representing the Respondent, on the other hand, submits that, in terms of the Order-in-Original passed by the Competent Authority, the amounts lying in the bank accounts have already been ordered to be appropriated towards the outstanding demand.
He, however, submits that he has no instructions as to whether the Bank has remitted the amounts lying in the said accounts to the Respondent-Department.
Keeping in view the aforesaid position, the present application is allowed, and the Writ Petition is restored to its original number.
The HDFC Bank is directed to forthwith transmit the amount lying in A/c Nos. 50200050727480 and 50100233721816 to the Department (Commissioner Central Tax, Delhi West). Upon such remittance, the Bank shall permit the Petitioner to operate the said accounts, subject to there being no other order restraining their operation.
The present application is disposed of in the aforesaid terms.
ANIL KSHETARPAL, J.
SHAIL JAIN, J. AUGUST 31, 2026/sp/ad 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 02/09/2026 at 11:28:35
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.