Respondent direct the Bankers
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Case Title |
Naval Kumar & Ors vs Commissioner of Central Taxes GST Delhi East |
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Court |
Delhi High Court |
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Honorable Judges |
Justice Manmohan & Justice Sudhir Kumar Jain |
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Citation |
2022 (3) GSTPanacea 284 HC Delhi W.P.(C) 3659/2022 & C.M.Nos.10847-10848/2022 |
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Judgement Date |
08-March-2022 |
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Council for Petitioner |
Harsh Sethi Anant Nigam Saruapriya Makkar |
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Council for Respondent |
Harpreet Singh Suhani Mathur |
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Section |
Section 83 of CGST Act.2017 |
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In Favour of |
Favour of Assessee |
The Delhi High Court bench of Justice Manmohan & Justice Sudhir Kumar Jain has held that the bankers of the Petitioners to debit freeze the account of the Petitioners for Rs.25,000/- each proposing imposition of penalty. The immovable properties of the Petitioners are directed to be released/de-freezed not later than three days from date of order.
Facts of the Case
Present writ petition has been filed challenging the letter dated 07th December, 2020 issued under Section 83 of the CGST Act, 2017 whereby the Respondent has directed the Bankers to provisionally attach the bank accounts as well as immovable properties of the three Petitioners.
Petitioners also seek directions to the Respondents to release/de-freeze the personal bank accounts as well as immovable properties of the Petitioners which were provisionally attached vide the impugned letters.
Respondent states that a show cause notice dated 15th July, 2021 under Section 74 of the CGST Act has been issued to all the Petitioners proposing imposition of penalty
Respondent further states that fresh DRC-22 notices have been issued to all the three Petitioners debit freezing their bank accounts for Rs.25,000/- each to secure the penalty imposed upon them under Section 122(3) of the CGST Act. July, 2021 under Section 74 of the CGST Act has been issued to all the Petitioners proposing imposition of penalty
Respondent further states that fresh DRC-22 notices have been issued to all the three Petitioners debit freezing their bank accounts for Rs.25,000/- each to secure the penalty imposed upon them under Section 122(3) of the CGST Act
Petitioners states that without prejudice to the rights and contentions of the petitioners, they have no objection to their accounts being debit freezed for Rs.25,000/- each, subject to final determination of the show cause notices. He, however, prays that the amount lying over and above Rs.25,000/- in the bank accounts of each of the Petitioners be allowed to be withdrawn/utilized.
Respondent direct the Bankers
Court Held
Considering the facts as recorded, held that the bankers of the Petitioners to debit freeze the account of the Petitioners for Rs.25,000/- each. The immovable properties of the Petitioners are directed to be released/de-freezed not later than three days from date of order. The Petitioners’ bankers are also directed to allow the Petitioners to utilize the amount lying in their bank accounts over and above the amount of Rs.25,000/-
Respondent direct the Bankers
Analysis of the Judgement
Show cause notice dated 15th 4. He further states that fresh DRC-22 notices have been issued to all the three Petitioners debit freezing their bank accounts for Rs.25,000/- each to secure the penalty imposed upon them under Section 122(3) of the CGST Act. July, 2021 under Section 74 of the CGST Act has been issued to all the Petitioners proposing imposition of penalty.
Court directs the bankers of the Petitioners to debit freeze the account of the Petitioners for Rs.25,000/- each. The immovable properties of the Petitioners are directed to be released/de-freezed not later than three days from today.
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