M/s GUJRAL SONS v. UNION OF INDIA & ORS.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
M/s GUJRAL SONS
v.
UNION OF INDIA & ORS.
W.P.(C) 4374/2026 dated 24.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83
Decision : In favour of assessee
Provisional attachment – Second attachment order issued after expiry of initial one-year order under Section 83(2) – No change in circumstances or new facts justifying re-exercise of power – Assessment already concluded resulting in Order-in-Original against which appeal proposed – Petitioner relied on Supreme Court ruling holding repeated attachments impermissible as they render Section 83(2) otiose and circumvent due process – Held: Second provisional attachment not sustainable – Orders quashed.
Represented By:
Counsel for the Petitioner: Nikhil Gupta, Rochit Abhishek, Prince Nagpal, Devang Dwivedi & Jiten Yadav, Advs.
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