Akash Traders v. Commissioenr Cgst And Cx Delhi And ANR.

$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13556/2023 AKASH TRADERS .....Petitioner Through:

Mr. Pradeep Jain and Mr.

Sambhav Jain, Advs.

versus COMMISSIOENR CGST AND CX DELHI AND ANR.

.....Respondents Through:

Mr. Gibran Naushad, SSC.

CORAM:

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

O R D E R

% 11.02.2025 1.

The writ petitioner had originally approached this Court aggrieved by the provisional attachment made by the respondents on 05 January 2022 in purported exercise of powers conferred by Section 83 of the Central Goods and Services Tax Act, 2017 [„Act‟]. 2.

During the pendency of the present writ petition, a fresh order dated 18 October 2023 appears to have also been passed for the provisional attachment of its bank account.

3.

Undisputedly, an order of provisional attachment made under Section 83 of the Act would be operative only for twelve months. In view of the above, it is manifest that neither the order of 05 January 2022 nor 18 October 2023 subsist in law today. 4.

We, consequently, render the aforesaid declaration and direct the concerned financial institution to proceed in light of the above forthwith subject to there being no other legal impediment. 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 17/02/2025 at 17:35:19

5.

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

HARISH VAIDYANATHAN SHANKAR, J.

FEBRUARY 11, 2025/v 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 17/02/2025 at 17:35:19