Ms Angel Trading Company v. Directorate General Of Gst Intelligence

IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH CWP No.14800 of 2025 Date of Decision: 16.09.2025 M/s Angel Trading Company .....Petitioner.

Versus

Directorate General of GST Intelligence, Gurgaon .....Respondent.

CORAM:

HON'BLE MRS. JUSTICE LISA GILL HON'BLE MRS. JUSTICE MEENAKSHI I. MEHTA ***** Present:- Mr. Sanjay Khan, Advocate for Mr. Simranjeet Singh Sarwara, Advocate for the petitioner.

Mr. Rishabh Kapoor, Advocate (through V.C.) for the respondent.

LISA GILL, J.(Oral) 1.

Prayer in this writ petition is for quashing order of provisional attachment passed by respondent under Section 83 of the Central Goods and Services Tax Act, 2017 and to direct the respondent to unfreeze petitioner's current bank account.

2.

Learned counsel for respondent submits that present writ petition is rendered infructuous as provisional attachment of petitioner's bank account has been withdrawn.

3.

Learned counsel for petitioner affirms the same and agrees that this writ petition is rendered infructuous and prays that the same may YAG DUTT 2025.09.18 11:33 I attest to the accuracy and authenticity of this order/judgment

CWP No.14800 of 2025 -2be disposed of as such. 4.

Ordered accordingly.

(LISA GILL) JUDGE (MEENAKSHI I. MEHTA) September 16, 2025 JUDGE Yag Dutt Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No YAG DUTT 2025.09.18 11:33 I attest to the accuracy and authenticity of this order/judgment