M/S Suraj Trading Co Through Its Proprietor Sh Suraj Kumar v. Directorate General Of Goods And Services Tax Intelligence Through Its Principal Additional Directo

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6137/2026 & CM APPL. 30197/2026 M/S SURAJ TRADING CO THROUGH ITS PROPRIETOR SH SURAJ KUMAR .....Petitioner Through:

Mr. R. P. Singh, Mr. Anant Vijay, Mr. Aman Sinha and Mr. Nirmal Dixit, Advs.

versus DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE THROUGH ITS PRINCIPAL ADDITIONAL DIRECTOR GENERAL & ANR. .....Respondents Through:

Mr. Shashank Sharma, SSC and Ms. Malika Kumari, Adv.

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 13.05.2026 1.

The order of attachment under Section 83 of the Central Goods & Service Tax Act, 2017 (hereinafter 'the CGST Act'), is of 2nd April, 2024. 2.

The Sub-Section 2 of Section 83 of the CGST Act makes such order valid for a period of one year from the date of attachment. 3.

Since the period has already expired and there is no other cause to continue with the order of attachment beyond the statutory period, we deem it appropriate to allow the present petition in terms of prayer clause (a). 4.

The attachment be removed forthwith by the respondents. 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 15/05/2026 at 12:43:58

5.

The petition, along with pending applications, if any, stands disposed of.

NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MAY 13, 2026/AS/sg 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 15/05/2026 at 12:43:58