Zuric Traders vs. The Commissioner, Customs And Central Excise ,Delhi And Anr
Held
The Court held that the impugned communication was unsustainable in law as it did not refer to Section 83 of the CGST Act, 2017, nor were the jurisdictional prerequisites for invoking Section 83 met. The Court also noted that the petitioner was not afforded an opportunity to object to the blocking of their account.
Facts
The petitioner's bank account was blocked via a communication from the revenue department to the bank, requesting the account be kept blocked until the petitioner's credentials were verified. The petitioner argued that the communication lacked reference to the relevant GST provisions and was not served on them, violating principles of natural justice.
Key Issues
Whether the blocking of the petitioner's bank account was done in accordance with the provisions of Section 83 of the CGST Act, 2017, and whether the principles of natural justice were followed.
Sections Cited
Section 83, Rule 159(5), Section 62, Section 63, Section 64, Section 67, Section 73, Section 74
AI-generated summary — verify with the full judgment below
$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI
%
Decision delivered on: 15.07.2022 + ZURIC TRADERS
..... Petitioner
Through: Dr Avinash Poddar, Adv.
versus
THE COMMISSIONER, CUSTOMS AND CENTRAL EXCISE, DELHI AND ANR
..... Respondents Through: Mr Ravi Prakash, CGSC with Ms Shruti Shiv Kumar, Adv.
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 principal grievance of the petitioner emerges from the communication dated 25.02.2020 addressed by the respondents/revenue to the IndusInd Bank, Punjabi Bagh Branch, New Delhi.
Since the communication is brief, for the sake of convenience, the same is extracted hereafter: “To,
The Bank Manager, Induslnd Bank, Punjabi Bagh Branch, Ground Floor, UGF, Plot No 29 North West Avenue, Club Rd, Punjabi Bagh, Delhi 110026
Sir /Madam, Subject: Confirmation for GST refunds of Zuric Traders (IEC No. AACFZ5051G)-reg. This is a digitally signed Judgement. NEUTR
The judgment continues below.
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