{"id":3815,"date":"2025-12-21T19:55:29","date_gmt":"2025-12-21T19:55:29","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3815"},"modified":"2025-12-21T19:55:30","modified_gmt":"2025-12-21T19:55:30","slug":"gst-hc-delhi-judgement-dated-11-11-2025-attachment-order-lapses-after-one-year-limit-under-gst-law","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/12\/21\/gst-hc-delhi-judgement-dated-11-11-2025-attachment-order-lapses-after-one-year-limit-under-gst-law\/","title":{"rendered":"GST, HC Delhi Judgement Dated 11\/11\/2025 &#8211; Attachment Order Lapses after one year limit under GST Law\u00a0"},"content":{"rendered":"\n<p><em>Case of Devansh Wire and Cables Private Limited vs Union of India,\u00a0HC Delhi\u00a0\u00a0Judgement Dated 11<sup>th<\/sup>\u00a0November 2025.<\/em>\u00a0The 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1CdG0DClWFGvU2ji2xinCKSazymiNdf_j\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 11\/11\/2025)<\/em><\/a><strong><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Devansh Wire and Cables Private Limited vs Union of India,\u00a0HC Delhi\u00a0\u00a0Judgement Dated 11th\u00a0November 2025.\u00a0The court noted that under [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-3815","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, HC Delhi Judgement Dated 11\/11\/2025 - Attachment Order Lapses after one year limit under GST Law\u00a0 - Bhatia Bhola &amp; 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