KVM LOGIC SOFTWARES PRIVATE LIMITED vs UNION OF INDIA AND OTHERS

` 134 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-14788-2026 (O&M) Date of Decision: 14.07.2026 KVM Logic Softwares Pvt. Ltd. …Petitioner Vs. Union of India and others …Respondents CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Abhimanu, Advocate for the petitioner. (through video conferencing) Mr. Sourabh Goel, Sr. Panel Counsel for the respondents – UOI. *** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. This petition has been filed challenging the attachment order issued under Section 83 of the CGST Act, 2017 on the ground that such attachment cannot continue beyond a period of one year. Section 83(2) of the Act is relied upon, which reads as under:- “83. Provisional attachment to protect revenue in certain cases. xx xx xx (2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).” 2. Considering the fact that the period of one year has already expired, we called upon counsel for the revenue to obtain instructions. The matter was accordingly passed over in the first round. RAJESH KUMAR 2026.07.17 13:18 I attest the accuracy and authen