SHAGUN GOEL v. DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
SHAGUN GOEL
v.
DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.
W.P.(C) 870/2026 & CM APPL. 4284/2026 dated 21.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83
Decision : In favour of assessee
Provisional Attachment – Bank accounts attached under Section 83(1) – One-year period expired per Section 83(2) without recovery action – Second account attached by PAN association without specific order – Respondent failed to release attachments post-statutory lapse – Held: Writ partly allowed – Provisional attachments ceased operation post one-year period – Both accounts declared non-operational under Section 83(2).
Represented By:
Counsel for the Petitioner: Jitin Singhal & Pravesh Bahuguna, Advs.
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