Karnataka HC Disposes of Writ Petition as Infructuous After DGGI Withdraws Provisional Attachment of Three Bank Accounts

Cheq Digital’s writ petition challenging DGGI’s provisional attachment of its bank accounts under Form GST DRC-22 was disposed of as infructuous after DGGI itself withdrew the attachment order during pendency, with ICICI Bank undertaking to implement the withdrawal forthwith.

GST provisional attachment bank accounts writ petition

Karnataka High Court: The writ petition filed before the Single Judge Bench of C.M. Poonacha, J., under Article 226 praying for quashing the impugned order, was disposed of considering the withdrawal of the attachment order issued by the respondents.

Background

The case arose when the petitioner was served with the notice of provisional attachment on his bank accounts by the respondents. The petitioner aggrieved by the impugned order, issued a communication dated 13 May 2026 to the Chairman and Managing Director, ICICI Bank Ltd., Mumbai, seeking for removal of the debit freeze or provisional attachment imposed by the respondents. The petitioner submitted that the communication dated 13 May 2026 issued to Respondents 2 and 3 — Bank was required to be implemented at the earliest.

Decision and Analysis

The Court while disposing the petition, held that since the DGGI had issued communication dated 13.05.2026 withdrawing the provisional attachment order dated 09.04.2026,, the present writ petition would be rendered infructuous. Respondents 2 and 3 — Bank submitted that the said communication dated 13 May 2026 would be communicated to the authorities concerned and would be implemented forthwith.

[Cheq Digital (P) Ltd. v. GST Intelligence Directorate, Writ Petition No. 15313 of 2026, decided on 19-5-2026]

*Judgment authored by: Justice C.M. Poonacha


Advocates who appeared in this case:

For the Petitioner: Vipin Upadhyay, Advocate

For the Respondent: Madhu N. Rao, B.S. Jeevan Kumar, Advocates

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