Gmg Tradelink Pvt. Ltd. v. Directorate General of GST Intelligence Hq & Anr.
GST / Bank Account Freezing – Section 83, CGST Act – One-year statutory freezing period
Case brief
What is this about?
Delhi High Court, W.P.(C) 3702/2026, decided 23.03.2026 (Sambre & Digpaul, JJ.). Petitioner GMG Tradelink Pvt. Ltd. sought defreezing of its bank account frozen on 07.03.2025 under section 83 of the CGST Act in connection with its GST registration; respondents included Directorate General of GST Intelligence HQ. Court held the one-year statutory freezing period expired on 06.03.2026, declared the accounts out of the freezing order, and ordered respondents to forthwith defreeze. Keywords: section 83 CGST Act; bank account freezing; defreeze; one-year statutory period; GST registration; DGGI. Related application CM APPL. 18073/2026 (exemption) allowed subject to just exceptions.
What did the court decide?
Declaration that the petitioner's bank accounts frozen on 07.03.2025 are out of the freezing order upon lapse of the one-year statutory period, with directions to the respondents to forthwith defreeze the account; petition and pending applications disposed of.