$~106 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010255892026 + W.P.(C) 7950/2026 NEXT BIG THING VENTURE PRIVATE LIMITED .....Petitioner Through: Mr. Divyanshu Rai, Ms. Sugandha Batra, Ms. Taruna, Mr. Vishal Sharma, Mr. Shubh Gautam and Mr. Vansh Bhatnagar, Advs. versus UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE & ORS. .....Respondents Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya, Mr. Dhananjay Gautam, Mr. Akhil Sharma, Ms Sakshi Chandna and Mr. Nehaol, Advs. Mr. Pritish Sabharwal with Ms. Shweta and Ms Mehvish, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 18.08.2026 1. The present Writ Petition has been filed under Article 226 of the Constitution of India seeking quashing of the provisional attachment orders dated 03.06.2022, 11.05.2023, 07.05.2024 and 01.05.2025, whereby the Petitioner’s ICICI Bank Current Account No. 755605000409 has been subjected to provisional attachment/debit freeze under Section 83 of the Central Goods and Services Tax Act, 2017 (“CGST Act”). The Petitioner further seeks a direction to the Respondent authorities to forthwith de-freeze the aforesaid bank 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 20/08/2026 at 11:35:09 account and restore its normal operation. 2. Learned counsel appearing for the Respondent submits that, pursuant to adjudication, an Order-in-Original was passed on 27.03.2024, and thereafter, the Petitioner’s bank account has been attached under Form GST DRC-13. He has also produced a copy of Form GST DRC-13 evidencing the attachment of the Petitioner’s bank account. 3. In view of the aforesaid position, the Petitioner is at liberty, if so advised, to avail such remedy as may be available in law in respect of the subsequent development. 4. With the aforesaid observations, the present Writ Petition is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 18, 2026/PT/rm 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 20/08/2026 at 11:35:09