M/S. Vardhman Exim vs. Union Of INDIA & Ors.

W.P.(C)/14848/2021HC DelhiGSTCNR DLHC01040043202123 December 2021Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA3 pages

For Petitioner: Ms.Anjali J.Manish, Mr.Priyadarshi Manish, Ms.Kinjal Shrivastava, AdvocatesFor Respondent: Mr.Ruchir Mishra, Mr.M.K.Tiwari, Advs. for R-1. Mr.Aditya Singla, Sr. SC with Mr.A.Sondhi, Mr.Yatharth Singh, Advs. for R-2 with Mr.Nikhil Mohan Goyal, Deputy Commissioner, CGST, West Delhi. % Date of Decision: 23rd December, 2021

AI SummaryAllowed

Held

The Court held that the provisional attachment order ceases to have effect after one year as per Section 83(2) of the CGST Act. The respondents were directed to de-freeze the petitioner's bank account.

Facts

The petitioner challenged a provisional attachment order of their bank account issued under Section 83 of the CGST Act, 2017. The attachment order was issued on July 14, 2020, and the petitioner argued it should have ceased to have effect after one year.

Key Issues

Whether a provisional attachment order under Section 83 of the CGST Act remains valid beyond one year from its issuance. Whether the attachment order was validly passed without disclosing pendency of specified proceedings.

Sections Cited

Section 83, Section 83(2), Section 83(1)

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Cause title — parties, addresses and appearances

W.P.(C) 14848/2021 Page 1 of 3 $~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14848/2021 M/S. VARDHMAN EXIM ..... Petitioner Through Ms.Anjali J.Manish, Mr.Priyadarshi Manish, Ms.Kinjal Shrivastava, Advocates. versus UNION OF INDIA & ORS. ..... Respondents Through Mr.Ruchir Mishra, Mr.M.K.Tiwari, Advs. for R-1. Mr.Aditya Singla, Sr. SC with Mr.A.Sondhi, Mr.Yatharth Singh, Advs. for R-2 with Mr.Nikhil Mohan Goyal, Deputy Commissioner, CGST, West Delhi. % Date of Decision: 23rd December, 2021 CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE NAVIN CHAWLA

J U D G M E N T MANMOHAN, J (Oral):

Present writ petition has been filed challenging the order dated 14th July, 2020 issued under Form GST DRC- 22 provisionally attaching the Petitioner's current Bank Account with IndusInd Bank Ltd under Section 83 of the CGST Act, 2017 (hereinafter referred to as the ‘Act’). Petitioner also seeks direction to the Respondents to de-freeze the Petitioner’s bank account. W.P.(C) 14848/2021 2. Learned counsel for the petitioner submits that as per the provisions of Section 83(

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