Disposed¶23

Aurosis Enterprises v. The Union of India

Bombay HC29 Apr 2026WP/926/2025

Case brief

AI extract

What is this about?

Keywords: Section 83(2) CGST Act; provisional attachment lapse; one-year attachment period; Form GST DRC-22; bank account freeze / de-freeze; DGGI Pune (ADG-DGGI-ZU-PUNE); Article 226 writ; Aurosis Enterprises v. Union of India; Writ Petition No.926 of 2025; High Court of Judicature at Bombay; decision 29 April 2026; SBI Karol Bagh account No.42286265606; contentions kept open.

What did the court decide?

Petition disposed of by declaring that the impugned attachment order dated 19th December 2024 has lapsed under Section 83(2) CGST Act; Petitioner free to operate account No.42286265606 at SBI, Karol Bagh, New Delhi, with SBI directed to act on the authenticated copy of the order; all other contentions on any other issues expressly kept open; no costs. ¶23

Aurosis Enterprises vs The Union of India — GST and Indirect Tax | Bombay HC (2026)

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO.926 OF 2025

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Aurosis Enterprises Petitioner versus The Union of India and another Respondents

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Respondents

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Mr.Bharat Raichandani with Mr.B.Bahu i/by Mr.Ritaj Karker for Petitioner. Mr.Jitendra B.Mishra, Ms.Sangeeta Yadav and Mr.Rupesh Yadav for Respondents.

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CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 29^th April 2026

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P.C.

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This petition under Article 226 of the Constitution of India is filed

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praying for the following substantive reliefs :

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“(i) Issue a writ of Certiorari or a writ, order or direction in the nature of Certiorari, quashing the communication bearing Reference No.DGGI/INV/GST/ 2965/2024-GrC-O/o ADG-DGGI-ZU-PUNE dated 19.12.2024, issued in Form GST DRC-22, vide which the Respondent no.2 has directed to freeze the Petitioner’s current bank account No.42286265606 held at State Bank of India, Padam Singh Road, Karol Bagh, New Delhi; and/or

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(ii) Issue a writ of Mandamus or a writ, order or direction in the nature of Mandamus to the Respondent to de-freeze the current bank account No. 42286265606 held at State Bank of India, Padam Singh Road, Karol Bagh, New Delhi.”

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The grievance of the Petitioner is that freezing of Petitioner’s bank

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Digitally signed by MANISHSURESHRAO MANISHSURESHRAOTHATTE THATTE Date: 2026.04.29 16:37:58 +0530

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account by the Respondents by provisional attachment order dated 19^th December 2024 is arbitrary and illegal. Learned counsel for the Petitioner would submit that by virtue of Section 83(2) of Central Goods and Services Tax, 2017 (CGST Act),

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M.S.Thatte

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2 of 2 906.WP.926.2025.DOC

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the time period of one year for which the attachment can subsist, has already lapsed. Learned counsel for the Respondents Mr.Jitendra Mishra would not dispute this position. Mr.Mishra relies on the reply of Mr.Rahul Shukla, Additional Director General of GST Intelligence in opposing this petition.

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We have heard the learned counsel for the parties. We have perused the record, without delving into any other issues which may arise, inter se, between the Petitioner and the Respondents, we are of the clear opinion that in the present case by operation of law i.e. Section 83(2) of the CGST Act the attachment has ceased to have effect. We are, therefore, inclined to dispose of this petition by declaring that the impugned attachment order dated 19^th December 2024 has lapsed. As a consequence thereof, the Petitioner would be free to operate its bank account No.42286265606 held at State Bank of India, Padam Singh Road, Karol Bagh, New Delhi.

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The State Bank of India, Padam Singh Road, Karol Bagh, New Delhi shall act on the authenticated copy of this order.

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It is, however, clarified and as noted hereinabove, all other contentions

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on any other issues are expressly kept open.

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The petition is disposed of in the aforesaid terms. No costs.

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(AARTI SATHE, J.) (G. S. KULKARNI, J.)

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M.S.Thatte

Aurosis Enterprises v. The Union of India

Case brief

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Aurosis Enterprises v. The Union of India

Case brief

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