Shagun Goel Vs Directorate General of GST Intelligence & Anr
Date: January 20, 2026
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): NITIN WASUDEO SAMBRE, AJAY DIGPAUL
Subject Matter
Provisional Bank Account Attachment Under CGST Act Ceases After One Year
Summary
The High Court has partly allowed the petition, holding that the provisional attachment of bank accounts under Section 83 of the CGST Act, 2017, automatically ceases to operate after one year from the date of the order. The Court also found that one…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT CM APPL. 4283/2026 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. W. P.(C) 870/2026 3. In exercise of powers under Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter “the Act”), an order of provisional attachment of Bank Account No. 135605500936, IFSC Code : ICIC0006295 came to be…