[2025:RJ-JP:22267-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5220/2025 S K Gupta And Sons Retail Private Limited, (Formerly Known As Rajveer Harsh Fashion Mart Retails Private Limited), Represented Through Its Director And Authorized Signatory Ankush Gupta S/o Late Shri Surendra Kumar Gupta Aged About 32 Years Having Its Registered Office Address At 138, Upper Foreshore Road, Ram Krishnapore Howrah, West Bengal 711101 (India) ----Petitioner Versus 1. The Additional Director, Directorate General Of Gst Intelligence, Jaipur Zone, Rajasthan, Having Office At C- 62, Sarojan Marg, -Scheme, Jaipur, Rajasthan- 302001. 2. Nodal Officer/general Manager, Hdfc Bank, Branch Office, Dist- Howrah, Having Office At 493/c/a, G.t. Road (South), Howrah, West Bengal-711102. (India) 3. General Manager/operation Head, Axis Bank, Nodal Office, Dist- Howrah, West Bengal, Having Office At 333/1/1/, Netaji Subas Road, Kali Babur Bazar, Howrah, West Bengal- 711101. 4. General Manager/nodal Officer, State Bank Of India, Branch Office, Dist. Howrah, West Bengal Having Office At 9, G.t. Road (South), Howrah, West Bengal-711101. 5. General Manager/nodal Officer, Icici Bank, Nodal Office, Dist. Howrah, West Bengal, Having Office At 8/1, Ground Floor, Hardatrai Chamaria Road, Howrah, West Bengal- 711101. 6. Central Board Of Indirect Taxes And Customs, Ministry Of Finance, Department Of Revenue, Through Its Chairman, North Block, New Delhi, Delhi-110001(India). 7. Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, New Delhi-110001 8. State Of Rajasthan, Through The Secretary Finance, Ministry Of Finance, Secretariat, Jaipur. ----Respondents For Petitioner(s) : Mr.Prateek Kedawat, Adv. (through VC) [2025:RJ-JP:22267-DB] (2 of 3) [CW-5220/2025] For Respondent(s) : Mr.Sumit Teterwal, Adv. Mr.Pulkit Verma, Adv. (through VC) Mr.Kartikeya Sharma, Adv. for Mr.Sandeep Taneja, AAG. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 27/05/2025 1. This petition is filed seeking quashing of order No.DGGI/JZU/INV/Gr.I/GST/3091/2021-Gr.E passed by the Additional Director, Directorate General of GST Intelligence, Jaipur Zonal Unit. 2. On 20.05.2025 the following order was passed:- “1. This petition is filed challenging the provisional attachment of bank account of petitioner under Section 83 of the Central Goods and Services Tax Act, 2017 (for short ‘the Act’). 2. Learned counsel for the petitioner submits that as per Section 83 of the Act, order is operative for a period of one year, yet the bank accounts have not been defreezed. 3. Mr. Sumit Teterwal appears on advance notice on behalf of respondent Nos. 1, 6 & 7, seeks time to have instructions. 4. Mr. Kartikeya Sharma, learned counsel appears on behalf of respondent no.8 5. Put up on 27.05.2025. 6. In case there is non-compliance of Section 83 of the Act, the Additional Director shall remain present before this Court on the next date of hearing. 7. Notice be issued to respondent Nos. 2 to 5, at this stage.” 3. The respondent Nos.2 to 5 could not be served due to non- filing of the PF and notices by the petitioner. 4. Learned counsel for the respondent No.1 has produced communications dated 23.05.2025 whereby the Nodal [2025:RJ-JP:22267-DB] (3 of 3) [CW-5220/2025] Officer/General Manager, Axis Bank, Jaipur was directed to defreeze the bank account numbers mentioned therein. The communications dated 23.05.2025 are taken on record. 5. In view of the communications dated 23.05.2025, the petition is disposed of as infructuous. 6. Needless to say that the petitioner shall be at liberty to avail remedies in accordance with law for redressal of surviving grievance if any. (MUKESH RAJPUROHIT), J (AVNEESH JHINGAN), J Gaurav/Himanshu Soni /115