Case of Devansh Wire and Cables Private Limited vs Union of India, HC Delhi Judgement Dated 11th November 2025. The court noted that under Section 83(2) of the CGST Act, any order issued under Section 83(1) ceases to operate after one year, and therefore the impugned attachment order was no longer operative. Accordingly, it directed that the concerned bank should not restrict operations of the petitioner bank account based on the impugned order, and the Sub-Registrar should not block transfer of the petitioner immovable property on the same basis.