Gujral Sons Vs Union of India & Ors
Date: April 23, 2026
Subject Matter
Second Provisional Attachment Order Invalid Without Changed Circumstances After Initial Order Lapses
Summary
The High Court allowed the petition, holding that the second provisional attachment order issued under Section 83 of the CGST Act was not sustainable . This decision was based on the fact that the initial provisional attachment order had lapsed after…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Heard. 2. The prayer in the petition reads thus: “i. Issue a Writ of Certiorari or any other appropriate Writ, order or direction quashing the Impugned Attachment Orders in Form GST DRC22 bearing DIN Nos. 20260251ZJ0000118679 and 20260251ZJ000000C1C5, both dated 03.02.2026 passed by Respondent No. 2 (Annexure P-1), along with all consequential…