M/S Big Daddy And Company vs. Union Of INDIA I And Ors.
Facts
The petitioner, M/s Big Daddy & Company, filed a writ petition challenging a provisional attachment order dated 17.02.2023, issued under Section 83 of the Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017, in Form GST DRC-22. This order resulted in the attachment of the petitioner's bank account. Subsequently, a communication dated 14.02.2025 from the Directorate General of GST Intelligence indicated the withdrawal of the attachment order. However, it also stated that restrictions imposed by the High Court's order dated 03.03.2023, restraining the petitioner from using Rs. 50,90,701/- in its bank account, would continue. The petitioner argued that such a condition could not have been imposed by the authorities.
Held
The Court noted the submission by the respondents that the attachment order dated 14.02.2025 had been withdrawn. The respondents' counsel also clarified that the rider regarding the continuation of the Court's restraint order was added by way of abundant caution and that it was not for the officials to make observations regarding orders passed by the Court. In light of the statement made by the respondents' counsel that the attachment order stands withdrawn, the Court found no further orders to be necessary. The Court disposed of the writ petition as infructuous, implying that the primary challenge to the attachment order was rendered moot by its withdrawal. The issue regarding the continuation of the Court's restraint order was implicitly addressed by the respondents' clarification and the subsequent disposal of the petition as infructuous.
Key Issues
1. Whether the provisional attachment order dated 17.02.2023, issued under Section 83 of the CGST/PGST Act, 2017, is liable to be quashed. The petitioner contended that the writ petition has become infructuous due to the withdrawal of the attachment order. However, the petitioner also argued that the continuation of the High Court's restraint order on the bank account amount was impermissible. The respondents, represented by Mr. Sethi, submitted that the rider regarding the continuation of the Court's restriction was added as a matter of abundant caution and that the attachment order itself has been withdrawn. They did not contest the petitioner's argument regarding the impermissibility of the authorities imposing such a condition, stating it was not for officials to make observations regarding court orders.
Sections Cited
Section 83
AI-generated summary — verify with the full judgment below
CWP-4552-2023 (O&M) -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 246 CWP-4552-2023 (O&M) Date of Decision: 06.05.2025 M/s Big Daddy & Company ......Petitioner Vs. Union of India and others ......Respondents CORAM: HON’BLE MRS. JUSTICE LISA GILL HON’BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Sandeep Goyal, Advocate, for the petitioner. Mr. Saurabh Kapoor, Addl. A.G., Punjab. Mr. Rajesh Sethi, Senior Standing Counsel, with Mr. Arun Biriwal, Advocate, and Mr. Anshuman Sethi, Advocate, for respondents No.3 to 5. ***** LISA GILL
, J. (ORAL)
Prayer in this writ petition is for quashing order of Provisional Attachment order dated 17.02.2023 passed under Section 83 of the Central Goods and Services Tax Act, 2017/Punjab Goods and Services Tax Act, 2017, in Form GST DRC-22 dated 17.02.2023, whereby, bank account of the petitioner has been attached.
Learned counsel for the petitioner referes to communication dated 21.03.2025 from Mr. Dinesh Kumar Gupta, ADG, Directorate General of GST Intelligence, Government of India, Department of Revenue, Delhi Zonal Unit, New Delhi, to the Manager, The Mall Amritsar Branch, HDFC Bank Ltd., Amritsar, to submit that p
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.