$~101 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9673/2026, CM APPL. 45002/2026 ANKIT BANSAL .....Petitioner Through: Mr. Amit Singh, Mr. Nirmit Bhalla, Advs. versus AXIS BANK LTD AND ANR .....Respondents Through: Ms. Samiksha Godiyal, SSC with Mr. Tenzing Namgyal Bhutia, Mr. Ritiwik Narayanan, Advs. for R-2. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 20.07.2026 1. In the first round, learned counsel representing the Respondent No.2 was directed to take instructions. 2. In the second round, learned counsel representing the Respondent No.2 admits that the maximum period, for which a provisional attachment under Section 83 of the Central Goods and Services Tax Act, 2017 [hereinafter referred to as ‘CGST Act’] can continue has already lapsed and no order has thereafter been passed continuing the provisional attachment of the Petitioner's bank account. 3. Sub-section (2) of Section 83 of the CGST Act clearly envisages that every provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1) of Section 83 of the CGST Act. 4. In the present case, the provisional attachment of the 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 24/07/2026 at 12:39:35 Petitioner’s bank account was order on 06.05.2024 and the maximum period of one year had lapsed on 05.05.2025. In absence of any fresh order, it is declared that the provisional attachment of the Petitioner’s bank account has come to an end. 5. With these observations, the present Writ Petition is disposed of. The pending application also stands closed. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 20, 2026 jai/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 24/07/2026 at 12:39:35