Delhi HC Quashes Second GST Bank Attachment as No Change in Circumstances

Gujral Sons Vs Union of India & Ors. (Delhi High Court) The Delhi High Court allowed the petition challenging repeated provisional attachment orders issued under Section 83 of the CGST Act. The petitioner sought quashing of two provisional attachment orders dated 03.02.2026 and requested directions to defreeze bank accounts that had remained frozen pursuant to an earlier attachment order dated 13.12.2024. The Court noted that the assessment proceedings had already concluded and an Order-in-Original dated 28.12.2025 had been passed, against which the petitioner was in the process of filing...