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of <h1>Writ petition dismissed as infructuous after fresh provisional attachment issued post-filing; petitioner allowed to pursue legal remedies</h1> <h3>MS OSIYA METAL INDUSTRIES THROUGH ITS PARTNER SH MUKESH KUMAR SHARMA Versus DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE & ANR.</h3> HC held the writ petition infructuous because the tax authority issued a fresh provisional attachment order after the petition was filed; the court ... Provisional attachment order - applicability of time limitation for one year - HELD THAT:- This Court notes with some consternation that this writ petition was filed on 17th July, 2025 and immediately the CGST Department appears to have issued a fresh Provisional Attachment Order of the bank account. Moreover, a perusal of the panchnama would also reveal that the investigation in the present matter commenced on 2nd May, 2024 as it is evident from the panchnama but no Show Cause Notice has been issued in this matter till date. In any event, since a fresh Provisional Attachment Order has been issued by the CGST Department, the present writ petition becomes infructuous. Accordingly, the Petitioner is given liberty to avail his remedies in accordance with law - the present writ petition is disposed of. Writ petition under Article 226 challenged the Provisional Attachment Order in Form GST DRC-22 dated 02.05.2024 which froze the petitioner's bank account under Section 83 of the Central Goods and Service Tax Act, 2017 (the impugned order). The court recorded that the CGST Department issued a fresh Provisional Attachment Order on 18.07.2025. The petition was filed on 17.07.2025; the panchnama shows the investigation commenced on 02.05.2024, yet no 'Show Cause Notice' has been issued to date. Given issuance of the fresh Provisional Attachment Order, the petition was held to be 'infructuous' and disposed of, with the petitioner granted liberty to 'avail his remedies in accordance with law.' The CGST Department was directed to supply a copy of the fresh Provisional Attachment Order to counsel within two days. Pending applications were also disposed of.
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