2025 (9) TMI 250

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.... just exceptions. Application stands disposed of. W.P.(C) 12521/2025 & CMAPPL. 51100/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the re-attachment of two bank accounts of the Petitioner in ICICI Bank bearing no. 349005001076 and Yes Bank bearing no.1058637300000533. 4. The ground on which the challenge has been raised by Mr. R. P. Singh, ld. Counsel for the Petitioner is that these very accounts were earlier attached by the Respondent No. 1 and the one year period had already elapsed, in terms of Section 83 of the Central Goods and Service Tax Act, 2017 (hereinafter, 'CGST Act'). Ld. Counsel has placed reliance on the decision of the Supreme C....

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....that previously, the attachment had been directed of the same very bank account, which was challenged in WP (C) No. 10219/2025 titled 'Ms Osiya Metal Industries through its Partner Sh Mukesh Kumar Sharma v. Director General Directorate General of Goods and Service Tax Intelligence & Anr.' which was disposed of vide order dated 23rd July, 2025 with the following order:- "2. The present writ petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Provisional Attachment Order in Form GST DRC-22 issued on 02nd May, 2024 (hereinafter, 'impugned order') by which the bank account of the Petitioner has been frozen in terms of Section 83 of the Central Goods and Service Tax....