Puneet Chemicals Vs GSTO
Date: November 30, 2025
Subject Matter
Provisional Attachment of Bank Account Set Aside Due to Quashing of Underlying Demand Orders
Summary
The petition is allowed . The provisional attachment of the petitioner's bank account, made under Section 83 of the CGST Act, is set aside . This decision is based on the fact that the underlying demand orders, which served as the basis for the attac…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. CM APPL. 75138/2025 2. Allowed, subject to all just exceptions. The Application is disposed of. W.P.(C) 18159/2025 3. The present petition has been filed by the Petitioner challenging, inter alia, the provisional attachment of the bank account no. 03312000003592 with HDFC Bank at branch BN- 11 Sh…