PARISHA SHARMA v. UNION OF INDIA & ORS.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

PARISHA SHARMA

UNION OF INDIA & ORS.

W.P. (C) 2646/2023 dated 10.10.2023

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 83

Decision : In favour of assessee

Provisional attachment of a taxpayer’s bank accounts – Petitioner challenged an order dated 14.07.2020 passed by the Assistant Commissioner provisionally attaching her bank accounts – Held that: Noted that, the order u/s 83(1) of CGST Act had expired after one year. Subsequently, the authorities issued another provisional attachment order before the expiry, followed by a third order dated 08.08.2022 – However, as per Section 83(2) of the CGST Act, these orders ceased to be operative. Court deliberated on whether repeated orders could indefinitely extend provisional attachments – However, since the third order had also expired, the court did not delve into this question – Disposed of the petition by directing the concerned bank not to restrict the operation of the petitioner’s bank accounts based on the expired orders – Therefore, the petition was disposed of, ensuring the petitioner’s access to her bank accounts without interference from the earlier provisional attachment orders.

Represented By:

Counsel for the Petitioner: Anjali Jha Manish, Priyadarshi Manish & Divya Rastogi, Advs.

PARISHA SHARMA v. UNION OF INDIA & ORS.

PARISHA SHARMA v. UNION OF INDIA & ORS.

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