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ELECTRO DEVICES PVT. LTD. vs. ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.
(Delhi High Court)

Hon'ble Judges:

RAJIV SAHAI ENDLAW
SANJEEV NARULA

Pet. Counsel

Anjali Jha Manish

Priyadarshi Manish

Res. Counsel

Harpreet Singh

Petitioner / Applicant	ELECTRO DEVICES PVT. LTD.
Respondent	ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE & ANR.
Court	Delhi High Court
State	Delhi
Date	Jan 21, 2021
Order No.	W.P.(C) 1814/2020
Citation	2021(1) TAXREPLY 3801
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Section 83

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ORDER
1. The counsel for the petitioner states that she has yesterday only filed a rejoinder affidavit to the counter affidavit of the respondents but the same has not come on record. She however states that, (a) this writ petition was filed impugning the provisional attachment, under Section 83 of the Central Goods and Service Tax Act, 2017 (CGST Act), of (i) Overdraft Account no. 13325015001541 at Oriental Bank of Commerce, G.N-12, Shivaji Enclave, Delhi-110027; (ii) Current Account no. 13321132000024, maintained with Oriental Bank of Commerce, GN-12, Shivaji Enclave, Delhi-110027; and, (iii) Current Account no.09332560001113 at HDFC Bank, Vishal Enclave, Delhi, of the petitioner; and, (b) the said attachment was affected on 9th January, 2020 and the period of one year, for which alone the said attachment, under Section 83(2) of the CGST Act can operate/have effect, has expired on 8th January, 2021. It is thus argued that the provisional attachment of the bank accounts impugned in ....