Parag Garg v. Principal Additional Director General, Directorate Of Gst Intelligence

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8059/2024 & CM APPL. 33226/2024 (STAY) PARAG GARG .....Petitioner Through:

Mr. Chinmaya Sethi, Mr. A.K.

Seth and Mr. Varun Phore, Advs.

versus PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF GST INTELLIGENCE .....Respondent Through:

Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 24.01.2025 1.

The writ petitioner had impugned an order dated 10 November 2023 purporting to be under Section 83 of the Central Goods & Services Tax Act, 2017 ["Act"]. Undisputedly, such an order can operate only for a period of 12 months as statutorily prescribed. That period has admittedly come to an end.

2.

In view of the aforesaid, we only declare that the order dated 10 November 2023 has clearly lost all efficacy and, consequently, the provisional attachment shall no longer burden the property in question. The respondent shall consequently proceed in light of the aforenoted declaration.

3.

The present order, however, shall be without prejudice to any other order which may have intervened or may have been passed by 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 01/02/2025 at 10:36:00

the respondents.

4.

The writ petition shall stand disposed of on the aforesaid terms. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

JANUARY 24, 2025/akc 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 01/02/2025 at 10:36:00