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M/S Supertech It Solutions Private Limited vs. The Additional Director General

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W.P.(C)/10103/2026HC DelhiGSTCNR DLHC01032348202624 July 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE SHAIL JAIN2 pages
For Petitioner: Mr. Karanveer Singh, Mr. Sanat Garg and Mr. Varun Phore, AdvsFor Respondent: Mr. Harpreet Singh, SSC with Mr. Jatin Kumar Gaur, Adv

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Cause title — parties, addresses and appearances
$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10103/2026 & CM APPL. 46956/2026 M/S SUPERTECH IT SOLUTIONS PRIVATE LIMITED .....Petitioner Through: Mr. Karanveer Singh, Mr. Sanat Garg and Mr. Varun Phore, Advs. versus THE ADDITIONAL DIRECTOR GENERAL .....Respondent Through: Mr. Harpreet Singh, SSC with Mr. Jatin Kumar Gaur, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R %

24.07.

2026

1.

The present writ petition has been filed under Article 226 of the Constitution of India seeking a direction to the Respondents to de-freeze the Petitioner's bank account on the ground that the provisional attachment order dated 17.10.2024 has ceased to have effect by virtue of Section 83(2) of the Central Goods and Services Tax Act, 2017. 2. The brief facts, as borne out from the record, are that the Petitioner's bank account was provisionally attached vide order dated 17.10.2024 under Section 83 of the Central Goods and Services Tax Act, 2017. The Petitioner contends that the said order has lapsed by operation of Section 83(2) of the Act, which provides that every order of provisional attachment shall cease to have effect upon the expiry of one year from the date of the order. 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 28/07/2026 at 11:44:05

3.

Learned counsel appearing for the Respondents, on the basis of oral instructions received, submits that the last order of provisional attachment was passed on 17.10.2024. It is further submitted that, in terms of Section 83(2) of the Central Goods and Services Tax Act, 2017, the maximum life of an order of provisional attachment is one year and, consequently, the said order has ceased to have effect.

4.

This Court has considered the submissions advanced.

5.

In view of the aforesaid statement made on behalf of the Respondents, no further orders are required to be passed in the present petition.

6.

Accordingly, the present writ petition, along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 24, 2026/kp/rm 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 28/07/2026 at 11:44:05

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.