Attaching the bank account
Case Title | Nautilas Metal Crafts P Ltd Vs Principal Additional Director General and Ors |
Court | Delhi High Court |
Honorable Judges | Justice Rajiv Shakdher |
Citation | 2022 (6) GSTPanacea 278 HC Delhi WPC 9063 of 2022 |
Judgement Date | 02-June-2022 |
Council for Petitioner | Anjali Jha Manish |
Council for UOI | |
Council for State | Aditya Singla Adhishwar Suri Yatharth Singh Achin Sodhi |
Favour | Substantiate further |
Section | 83 of CGST Act 2017 |
The Delhi High Court bench of Honourable Judge Justice Rajiv Shakdher has held that the attachment shall be defrezzed as per the substantiative proceedings of this case order.
FACTS OF THE CASE
In this case, the current account of petitioner was provisionally attached by the principal director general of tax under section 83 of CGST Act,2017.
The petitioner is requesting to de freeze the bank account in the writ
Attaching the bank account
COURT HELD
The council of respondent says that the respondents presently arrayed in the writ petition are not the ones, who are concerned with the said reliefs sought by the petitioner. Given this position, council of petitioner, who appears on behalf of the petitioner, says that she will take steps to array the jurisdictional Commissionerate as a party.
- Leave, in that behalf, is granted.
- List the matter on 31.08.2022.
- The parties including the concerned banks i.e., Axis Bank and ICICI
Bank, will act based on the digitally signed copy of this order.