Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

DIVINE CREATIONS vs. DIRECTORATE GENERAL OF GST INTELLIGENCE & OTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
G.k. Sarkar
Malabika Sarkar
Prashant Srivastava
Res. Counsel
Harpreet Singh
Suhani Mathur

Petitioner / Applicant

DIVINE CREATIONS

Respondent DIRECTORATE GENERAL OF GST INTELLIGENCE & OTHER
Court Delhi High Court
State

Delhi

Date Jun 2, 2023
Order No.

W.P.(C) 8168/2023

Citation

2023(6) TAXREPLY 7430
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER CM APPL. 31333/2023 1. Exemption is allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 8168/2023 3. Issue notice. 4. Mr Harpreet Singh, learned counsel appearing for the respondents accepts notice. 5. The petitioner has filed the present petition, inter alia, praying as under: “(i) To issue an appropriate writ/order or direction to the Respondents to defreeze the Current Account No. 916020049220117 of Petitioner opened with Respondent No. 2 which has been freezed on the direction of the Respondent No. 1.” 6. The petitioner is aggrieved by a communication dated 10.03.2021, sent by the respondents provisionally attaching the petitioner’s bank account under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter ‘CGST Act’). It is seen that more than one year has already elapsed since the date of the letter and therefore, in terms of Section 83(2) of the CGST Act, ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
23
Jun
S
M
T
W
T
F
S
25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).