M/s AAR GEE IMPEX v. DIRECTORATE GENERAL SERVICES TAX INTELLIGENCE, JAIPUR ZONAL UNIT GOODS & ANR

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

M/s AAR GEE IMPEX

DIRECTORATE GENERAL SERVICES TAX INTELLIGENCE, JAIPUR ZONAL UNIT GOODS & ANR

W.P.(C) 10114/2025 dated 17.11.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 83

Decision : In favour of assessee

Provisional Attachment – Petitioner contended attachment cannot survive beyond one year as per Section 83(2) – Reliance placed on M/s Tirupati Steel Through Proprietor Rahul Mittal v. Union of India & Ors.(batuk.online) wherein held provisional attachment automatically lapses after one year – Held: Petition disposed – Bank account de-attached – Petitioner allowed to operate bank account and maintain minimum balance of Rs.10 lacs.

Represented By:

Counsel for the Petitioner: Pranay Jain, Adv.

M/s AAR GEE IMPEX v. DIRECTORATE GENERAL SERVICES TAX INTELLIGENCE, JAIPUR ZONAL UNIT GOODS & ANR

M/s AAR GEE IMPEX v. DIRECTORATE GENERAL SERVICES TAX INTELLIGENCE, JAIPUR ZONAL UNIT GOODS & ANR

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