[2025:RJ-JP:12333-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 2801/2025 1. Babu Lal S/o Shri Ram Gopal, Resident Of Tehsil Neem Ka Thana, Ward No. 16, Kurbarda, Agawadi, Sikar 2. Sri Ram Yadav S/o Shri Bhagwan Ram, Resident Of Tiliyani Dhani, Ward No. 12, Shishu, Sikar ----Petitioners Versus 1. Union Of India, Through Commissioner Of Central Goods And Service Tax, Commissionerate Alwar, Having Its Office At New Central Building, A Block, Surya Nagar, Alwar 2. State Of Rajasthan, Through Chief Commissioner Of State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Bhagwan Das Road, Jaipur ----Respondents For Petitioner(s) : Mr. Siddharth Ranka with Mr. Rohan Chattu For Respondent(s) : Mr. Vedant Agrawal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 19/03/2025 1. This petition is filed challenging provisional attachment order dated 13.03.2024. 2. On 03.03.2025, following order was passed:- “Learned counsel for the respondent No.1 takes notice and seeks time to inform the Court whether the attachment continues under the law or not. List this case a week after next.” 3. Learned counsel for respondent on instructions submits that as per Section 83(7) of Central Good & Service Tax Act, 2017 (for short ‘the Act’) and guidelines dated 23.02.2021, the impugned order no longer exists qua the petitioner. 4. In view of the above, the petition is dismissed as infructuous. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Deepa/32