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    <title>2025 (9) TMI 250 - DELHI HIGH COURT</title>
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    <description>HC held the re-attachment was excessive and ordered partial relief: petitioner may access funds in the frozen accounts provided Rs. 2 crore is maintained in the specified ICICI account as a fixed deposit to protect revenue. The provisional attachment was relaxed subject to that condition; no SCN under s.74 CGST had been issued. The court directed the filing of a counter-affidavit within four weeks and any rejoinder within a further four weeks, listing the matter before the Joint Registrar on 23 Sept 2025.</description>
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      <description>HC held the re-attachment was excessive and ordered partial relief: petitioner may access funds in the frozen accounts provided Rs. 2 crore is maintained in the specified ICICI account as a fixed deposit to protect revenue. The provisional attachment was relaxed subject to that condition; no SCN under s.74 CGST had been issued. The court directed the filing of a counter-affidavit within four weeks and any rejoinder within a further four weeks, listing the matter before the Joint Registrar on 23 Sept 2025.</description>
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