Ms Arj Exim INDIA vs. Additional Director General Directorate General Of Goods And Services Tax Intelligence Meerut Zonal
Facts
The petitioner, M/s ARJ EXIM INDIA, filed a writ petition before the Delhi High Court challenging an order dated January 11, 2021, issued by the Additional Director General, Directorate of GST Intelligence, Meerut, directing the attachment of the petitioner's bank accounts. The respondent, the Additional Director General, Directorate of GST Intelligence, Meerut Zonal Unit, appeared through counsel. The respondent's counsel stated that the impugned order would expire on January 10, 2022. The petitioner's counsel indicated that fresh attachment orders had been passed under Section 83 of the CGST Act and that these new orders had not yet been served on the petitioner.
Held
The Court noted that the original attachment order was set to expire on January 10, 2022. It was also brought to the Court's attention that fresh attachment orders had been passed under Section 83 of the CGST Act. The Court directed the respondent's counsel to ensure that these new attachment orders were served upon the petitioner and their counsel within one week. With this direction, the writ petition was disposed of. The petitioner was granted liberty to challenge the new attachment orders in accordance with the law. The Court explicitly left the rights and contentions of all parties open, and no specific issue was left undecided, as the petition was disposed of with a procedural direction and liberty to file a fresh challenge.
Key Issues
1. Whether the Court should grant relief to the petitioner concerning the attachment of bank accounts when the impugned order was nearing expiry and fresh orders had been issued. Petitioner's Argument: The petitioner argued that they had not received the fresh attachment orders and sought appropriate directions. Respondent's Argument: The respondent's counsel stated that the original attachment order was expiring soon and that fresh attachment orders had been passed under Section 83 of the CGST Act. The respondent did not explicitly argue on the merits of the original attachment order but acknowledged the issuance of new orders.
Sections Cited
Section 83
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Cause title — parties, addresses and appearances
O R D E R
The petition has been heard by way of video conferencing. Present writ petition has been filed challenging orders dated 11th Mr.Satish Kumar, learned counsel for the respondent, who appears on advance notice, states that the life of the impugned orders shall expire on 10 January, 2021 issued by the Additional Director General, Directorate of GST Intelligence, Meerut directing the attachment of the bank accounts of the petitioner. th Learned counsel for the petitioner states that he has not received the January, 2022. He further states that fresh attachment orders have been passed under Section 83 of the Central Go
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