M/s TIRUPATI STEEL THROUGH PROPRIETOR RAHUL MITTAL v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s TIRUPATI STEEL THROUGH PROPRIETOR RAHUL MITTAL
v.
UNION OF INDIA & ORS.
W.P.(C) 12844/2025, CM APPL. 52483/2025 & CM APPL. 52484/2025 dated 25.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 83
Decision : In favour of assessee
Provisional Attachment – Petitioner contended attachment cannot survive beyond one year as per Section 83(2) – Reliance placed on Krish Overseas(2024 Taxo.online 776) wherein held provisional attachment automatically lapses after one year – Court held impugned attachment order ceased to be effective – Bnak to de-freeze petitioner account and permit operations – Held: Petition disposed – Show Cause Notice proceedings shall continue in accordance with law – Bank account de-attached.
Represented By:
Counsel for the Petitioner: Prabhat Kumar & Samarth, Advs.
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