# ABHISHEK INTERNATIONAL vs STATE OF PUNJAB AND OTHERS

Court: Punjab and Haryana High Court
Date: 2026-05-25
Citation: CWP 15595/2026
Petitioner: ABHISHEK INTERNATIONAL
Respondent: STATE OF PUNJAB AND OTHERS

[Official PDF on Punjab and Haryana High Court website](https://livedb9010.phhc.gov.in/public/judgments/order-pdf?case_type=CWP&case_no=15595&case_year=2026&order_date=2026-05-25&order_type=FINAL)

## Judgment text (excerpt)

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Sr. No. 133 CWP-15595-2026 Date of decision : 25.05.2026 Abhishek International .…. Petitioner Versus State of Punjab and others ..... Respondents CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Mukul Singla, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A. G., Punjab. ***** DEEPAK SIBAL, J. (Oral) (1) This petition challenges the freezing of the petitioner’s bank account beyond the period of one year which according to learned counsel for the petitioner is violative of Section 83 of the Punjab Goods and Services Tax Act, 2017. (2) At the outset, learned State counsel submits that the petitioner’s frozen bank account shall be released within two weeks. (3) The above statement satisfies learned counsel for the petitioner. (4) Disposed of. [DEEPAK SIBAL] JUDGE 25.05.2026 [LAPITA BANERJI] shamsher JUDGE Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.05.28 11:11 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

https://niyam.ai/judgements/high-court/2026/may/abhishek-international-vs-state-of-punjab-and-others