M/s KANTA FOOD PRODUCT v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s KANTA FOOD PRODUCT
v.
UNION OF INDIA & ORS.
W.P.(C) 10398/2024 & CM APPL. 42732/2024 dated 12.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83
Decision : In favour of assessee
Provisional attachment – Defreezing request rejected citing revenue protection – Attachment exceeded one-year limit u/s 83(2) – Relied on Delhi HC in Tirupati Steel and Krish Overseas holding section 83(2) mandate automatic cessation after one year – Held: Provisional attachment lapsed by efflux of time – Bank account defreezing ordered – Bank to permit operations without further DGGI communication.
Represented By:
Counsel for the Petitioner: Mamta Sharma, Adv.
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