Ms Dholagiri Enterprises vs. Commissioner CGST Panchkula And Another
Held
The Court held that the provisional attachment of the bank account was valid as it was done after the initiation of proceedings under Section 67 of the Act, which falls under Chapter XV. The Court also noted that the petitioner had not availed the statutory remedy of filing objections to the latest attachment order.
Facts
The petitioner's bank account was provisionally attached under Section 83 of the CGST Act following a search and inquiry. The petitioner's objections to the attachment were initially not decided, leading to a previous writ petition. Subsequently, the bank account was attached again, and a show cause notice was issued for alleged availment and passing of fake Input Tax Credit (ITC).
Key Issues
Whether the provisional attachment of the bank account was validly made under Section 83 of the CGST Act, and whether the petitioner had exhausted available statutory remedies before approaching the High Court.
Sections Cited
Section 67, Section 70, Section 83, Section 122, Section 127, Section 130, Rule 159(5)
AI-generated summary — verify with the full judgment below
CWP-8629-2023 2023:PHHC:135588-DB
1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-8629-2023
Date of Decision:- 13.10.2023
M/s Dholagiri Enterprises
….Petitioner
Vs.
Commissioner, CGST, Pkl and anr.
….Respondents
CORAM:- HON’BLE MS. JUSTICE RITU BAHRI
HON’BLE MR. JUSTICE KULDEEP TIWARI
Present:- Ms. Radhika Suri, Sr. Advocate assisted by
Mr. Abhinav Narang, Advocate
for the petitioner
Mr. Sourabh Goel, Sr. Standing counsel
for the respondents.
Ritu Bahri, J.
The petitioner-assesee has approached this Court by filing the present writ petition for issuance of writ in the nature of certiorari for quashing order dated 20.01.2023 (P-1) and show cause notice dated 11.04.2023 (P-3)
The facts as stated in the petition are that search operations were carried out against the petitioner on 08.01.2021 by various teams of CGST under section 67 of CGST Act. An inquiry was initiated against the petitioner by Superintendent Anti Evasion, CGST, Panchkula under section 70 of CGST Act. The Bank Account of the petitioner was provisionally
The judgment continues below.
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