$~74 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 870/2026 & CM APPL. 4284/2026 SHAGUN GOEL .....Petitioner Through: Mr. Jitin Singhal and Mr. Pravesh Bahuguna, Advs.

versus DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.

.....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advs. for R-1 Mr. Amol Sharma, Mr. Ateev Mathur and Mr. Sanjay Gupta, Advs. for R-2 CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 21.01.2026 CM APPL. 4283/2026

1. Exemption allowed, subject to all just exceptions.

2. The application stands disposed of.

W.P.(C) 870/2026

3. In exercise of powers under Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter “the Act”), an order of provisional attachment of Bank Account No. 135605500936, IFSC Code : ICIC0006295 came to be passed.

4. As a sequel of above, there is an embargo on the right of the petitioner to operate the said account.

5. Drawing support from Section 83 (2) of the Act, it is urged by the counsel for the petitioner that the provisional attachment shall cease to operate after a lapse of a period of one year from the date of order o