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CHOUDHARY SALES CORPORATION vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SHEEL NAGU
JAGMOHAN BANSAL

Pet. Counsel

Raj Kumar Chandana

Res. Counsel

Saurabh Goel

Petitioner / Applicant	CHOUDHARY SALES CORPORATION
Respondent	UNION OF INDIA AND OTHERS
Court	Punjab and Haryana High Court
State	Punjab
Date	Jul 10, 2024
Order No.	CWP-15646-2024 (O&M)
Citation	2024(7) TAXREPLY 11237
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Section 83

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ORDER
ORDER JAGMOHAN BANSAL, J. (ORAL) 1. The petitioner through the instant petition under Articles 226 and 227 of the Constitution of India is seeking setting aside of order dated 12.06.2024 (Annexure P-16), where by respondent No. 8 has disposed of complaint dated 26.04.2024 filed by the petitioner. 2. The case of the petitioner is that Central GST Commissionerate, Jind vide communication dated 19.02.2020 attached its bank account in terms of Section 83 of the Central Goods and Services Tax Act, 2017 (in short ‘2017 Act’). The office of Central GST Commissionerate, Rohtak vide communication dated 21.02.2020 also provisionally attached its bank account. The petitioner from time to time approached GST authorities seeking release of its bank account but to no avail. The petitioner approached bank seeking de-freezing its account in terms of sub-section (2) of Section 83 of the 2017 Act which specifically provides that provisional attachment shall cease to For Subseq....