$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010713342025 + W.P.(C) 14686/2025 and CM APPL. 60232/2025 MANISH PROP. OF BALAJI TRADERS .....Petitioner Through: Mr. Deepak Kumar Sharma, Adv. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Vivekanand Mishra, SPC for R-1. Mr. Aditya Singla, SSC-CBIC with Mr. Arya, Mr. Dhananjay Gautam, Mr. Akhil, Ms. Sakshi Chandna and Mr. Nehaol, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE VIMAL KUMAR YADAV O R D E R % 10.09.2026 1. Through the present Writ Petition, the Petitioner prays for setting aside the order dated 20.09.2023, whereby the Petitioner’s Bank Account was provisionally attached under Section 83 of the Central Goods and Services Tax Act, 2017 [‘CGST Act’]. The maximum period for which such attachment can continue is one year unless fresh order under Section 83 of the CGST Act is passed. 2. Learned counsel representing the Respondents submits that the provisionally attached account has to be restored as there is no such requirement of attachment of the said account and communication to this effect has already been sent to the Bank on 29.12.2025. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/09/2026 at 12:48:16 3. Keeping in view the aforesaid position, the Respondent-Bank, Bank of Baroda (IFSC: BARB0BLYROH) is directed to de-freeze the Account No. 27200200000817, of M/s Balaji Traders, having PAN- BHCPM5815M, if not already de-freezed. 4. With these observations, the present Writ Petition, along with the pending application, stands disposed of. ANIL KSHETARPAL, J. VIMAL KUMAR YADAV, J. SEPTEMBER 10, 2026/sp/ad This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/09/2026 at 12:48:16