$~94 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9387/2026, CM APPL. 43786/2026 SIYA SETH PROPRIETOR SPHERION SOLUTIONS .....Petitioner Through: Mr. Abhishek Garg, Mr. Ranesh Singh Mankotia and Mr. Naman Mehta, Advs. versus ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GST INTELLIIGENCE (DGGI) DELHI ONAL UNIT & ANR. .....Respondents Through: Ms. Samiksha Godiyal SSC CBIC, Mr. Tenzing Namgyal Bhutia, Adv. for R-1. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON’BLE MR. AMIT MAHAJAN O R D E R % 21.07.2026 1. Learned counsel representing the Respondents submits that the impugned provisional attachment order dated 18.06.2025 has lapsed and that no fresh provisional attachment order has been passed by the CGST authorities. However, she submits that an order of assessment has been passed, creating a liability against the Petitioner, and the matter has been referred to State Authority for recovery. 2. In view of the aforesaid submissions, the present Writ Petition has been rendered infructuous and is accordingly disposed of. 3. The pending application also stands closed. ANIL KSHETARPAL, J. AMIT MAHAJAN, J. JULY 21, 2026/da/pal 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 23/07/2026 at 12:11:39