122 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-22778-2026 (O&M) Date of Decision: 13th August, 2026. M/S. KRISHNA TRADERS .…...Petitioner(s) V/s STATE OF PUNJAB AND OTHERS .....Respondent(s) CORAM: HON'BLE THE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE ROHIT KAPOOR Present Mr. Tarang Goyal, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. **** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The limited grievance raised by the petitioner in the present writ petition is that, despite having deposited the requisite pre-deposit amount as mandated under Section 107 of the Central Goods and Services Tax Act, 2017, to file an appeal, the bank account of the petitioner, which had been provisionally attached/frozen by the respondent authorities, has not been de-frozen. 2. Learned State counsel, who has appeared on advance notice, has obtained instructions in the matter does not dispute the factual assertions pleaded by the petitioner in the Writ Petition and states that the petitioner’s account will be de-freezed within a week. 3. In view of the aforesaid statement made on behalf of the respondents, we dispose of the present Writ Petition with a direction to SURESH KUMAR 2026.08.17 10:49 I attest to the accuracy and integrity of this document CWP-22778-2026 (O&M) the respondents to abide by the assurance extended before this Court and ensure that the petitioner's bank account is de-freezed within a period of one week from today. 4. Pending application(s), if any, shall stand disposed of accordingly. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE August 13, 2026 Ess Kay Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No SURESH KUMAR 2026.08.17 10:49 I attest to the accuracy and integrity of this document