Uflix Industries vs. Union Of INDIA & Ors.
Held
The Court directed the lifting of the provisional attachment order as it had continued beyond the statutory timeframe. The petitioner was no longer pressing one of the other reliefs sought.
Facts
The petitioner challenged an attachment order issued under Section 83 of the CGST Act, 2017, alleging fraudulent availment of Input Tax Credit (ITC). The petitioner later reversed the ITC along with interest.
Key Issues
Whether the provisional attachment order under Section 83 of the CGST Act was validly continued beyond the prescribed period, given the reversal of the alleged fraudulent ITC.
Sections Cited
Section 83, Section 83(2)
AI-generated summary — verify with the full judgment below
W.P.(C) 4488/2020 $~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Date of decision: 10.10.2022 + W.P.(C) 4488/2020 & CM APPL. 16187/2020
UFLIX INDUSTRIES
..... Petitioner
Through: Dr Avinash Poddar, Advocate versus
UNION OF INDIA & ORS.
..... Respondents
Through: Ms Sushila Narang, Adv for R- 2 to 5. CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL)
The following substantive prayers have been made in the writ petition: i) Issue a writ of certiorari or any other writ, order or direction in the nature thereof quashing the impugned attachment order dated 18.03.2020; ii) Issue a writ of certiorari or any other writ, order or direction in the nature thereof quashing the order no 02/2020 dated 10.06.2020 issued by respondent no. 3; iii) Issue a writ of mandamus or any other writ, order, or direction declaring the action of respondent no 3 as with
The judgment continues below.
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