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M/s OSIYA METAL INDUSTRIES THROUGH ITS PARTNER SH MUKESH KUMAR SHARMA v. DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, (THROUGH ITS ADDITIONAL DIRECTOR GENRAL) & ORS

Home » Laws » GST Case Laws » M/s OSIYA METAL INDUSTRIES THROUGH ITS PARTNER SH MUKESH KUMAR SHARMA v. DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, (THROUGH ITS ADDITIONAL DIRECTOR GENRAL) & ORS

M/s OSIYA METAL INDUSTRIES THROUGH ITS PARTNER SH MUKESH KUMAR SHARMA v. DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, (THROUGH ITS ADDITIONAL DIRECTOR GENRAL) & ORS

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s OSIYA METAL INDUSTRIES THROUGH ITS PARTNER SH MUKESH KUMAR SHARMA
v.
DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE, (THROUGH ITS ADDITIONAL DIRECTOR GENRAL) & ORS.
W.P.(C) 12521/2025 & CM APPL. 51100/2025 dated 20.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 83
Decision : Interim
Provisional attachment – Re-attachment after lapse of one year – Validity under Section 83 of CGST Act – Petitioner submits one-year period lapsed from earlier attachment – Petitioner relied on Keshari Nandan Mobile (2025 Taxo.online 1887) holding re-attachment impermissible after expiry of initial one-year period – Department contended allegations of fraudulent ITC availment justified re-attachment – Petitioner urged business paralysed as significant amount blocked in accounts despite payment under protest – Investigation pending since May 2024 with no SCN till date – Held: Attachment order modified – Petitioner directed to maintain ₹2 crores in bank account in FD subject to this, accounts defreezed for business operations – Validity of re-attachment to be adjudicated after pleadings

Represented By:

Counsel for the Petitioner: R. P. Singh, Aman Sinha, Yash Aggarwal, Nirmal Dixit & Anant Vijay, Advs

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