Can objection be filed
|
Case Title |
Blue Water Expotrade India Pvt Ltd vs The Principal Commissioner of GST & Anr. |
|
Court |
Delhi High Court |
|
Honorable Judges |
Justice Rajiv Shakdher & Justice Poonam A. Bamba |
|
Citation |
2022 (5) GSTPanacea 253 HC Delhi W.P.(C) 7504/2022 & CM No.22921/2022 |
|
Judgement Date |
13-May-2022 |
|
Council for Petitioner |
Sanjoy Ghose Vijay Kasana Rajiv Mishra Naman Jain |
|
Council for Respondent |
Harpreet Singh Suhani Mathur |
|
Section |
Rule 159(5) of CGST Rule |
|
In Favour of |
Favour of Asseesee |
The Delhi High Court bench of Justice Rajiv Shakdher & Justice Poonam A. Bamba has held that petitioner-company can file an objection to have the provisional attachment lifted, under sub-rule 5 of Rule 159 of the 2017 Rules.
FACTS OF THE CASE
The principal grievance of the petitioner-company is that its bank account maintained at ICICI Bank, Janpath, New Delhi, has been provisionally attached
The petitioner-company is cooperating in the investigation that is being carried out by the respondents/revenue.
It is Mr Ghose’s contention that the allegation of fake Input Tax Credits (ITCs) is against an entity going by the name Vibe Tradex, which is a proprietorship concern of Mr Chaman Goel’s brother i.e., one, Mr Chirag Goel.
Mr Ghose says the petitioner-company has nothing to do with Vibe Tradex.
It is, however, conceded by Mr Ghose that the two entities i.e., the petitioner–company and Vibe Tradex have some common vendors, such as Transglobe Tradex Pvt. Ltd. and M/s Tirupati Overseas.
Can objection be filed
COURT HELD
Considering the facts as recorded, held that Rule 159(5) of the CGST Rules, 2017 he petitioner-company can file an objection to have the provisional attachment lifted, we are inclined to dispose of the writ petition with the direction to the respondents/revenue, to treat the writ petition as an objection under sub-rule 5 of Rule 159 of the 2017 Rules.
It is ordered accordingly.
Can objection be filed
ANALYSIS OF THE JUDGEMENT
With reference to judgment in Watermelon Management Services Pvt. Ltd. v. The Commissioner, Central Tax, GST Delhi (East) & Anr, Bhavesh Kiritbhai Kalani v. Union of India.
Petitioner can file an objection to have the provisional attachment lifted, we are inclined to dispose of the writ petition with the direction to the respondents/revenue, to treat the writ petition as an objection under sub-rule 5 of Rule 159 of the 2017 Rules`
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Blue Water Expotrade India Pvt Ltd
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