2026 (2) TMI 220

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....esh Bahuguna, Advs. For the Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advs. for R-1 Mr. Amol Sharma, Mr. Ateev Mathur and Mr. Sanjay Gupta, Advs. for R-2. ORDER CM APPL. 4283/2026 1. Exemption allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 870/2026 3. In exercise of....

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....3(2) of the Act. 7. The counsel for the respondent submits that since the proceedings are still continuing, this Court may pass an order in accordance with the law. 8. The provisional attachment is empowered in favour of the respondent by virtue of Section 83(1) of the Act. Such provisional attachment is valid for a period of one year from the date of the order and in case, if the appropriat....

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....2401004328; IFSC Code: ICIC0000724 was never directed to be attached under Section 83 of the Act. It is claimed by him that since the said account is clubbed with the PAN Card Number which is referred to in the order of provisional attachment dated 3rd June, 2024, the said account also stood provisionally attached. 12. From the record, we hardly find any justifiable material including that of a....

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....IC0000724), Pitampura, New Delhi were provisionally attached under Section 83(1) of the CGST Act, 2017; and/or" 15. We hereby declare that the provisional attachment ordered on 3rd June, 2024, vide the impugned order under Section 83 of the Act, in relation to M/s Aanya Traders bearing Bank A/c No. 135605500936, IFSC Code : ICIC0006295 with the ICICI Bank Ltd., Garg Plaza, 5 Community Centre, S....