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GLOBAL ENTERPRISES vs. COMMISSIONER CENTRAL GOODS AND SERVICE TAX, DELHI EAST AND OTHERS
(Delhi High Court)

Hon'ble Judges:

RAJIV SHAKDHER
POONAM A. BAMBA
Pet. Counsel
---
Res. Counsel
Harpreet Singh

Petitioner / Applicant

GLOBAL ENTERPRISES

Respondent COMMISSIONER CENTRAL GOODS AND SERVICE TAX, DELHI EAST AND OTHERS
Court Delhi High Court
State

Delhi

Date Mar 29, 2022
Order No.

W.P.(C) 8301/2021

Citation

2022(3) TAXREPLY 5549

Original Order
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ORDER

1. There is no representation on behalf of the petitioner. 2. This writ petition is directed against order dated 26.03.2021, passed by the Commissioner, Central Goods and Service Tax and Central Excise (CGST and CX), Delhi East. 2.1. Via the impugned order, the petitioner’s current account maintained with Axis Bank Limited, F-2/25 at Krishna Nagar, Delhi-110051, stands frozen. 3. To be noted, this is the second round of litigation for the petitioner. 3.1. The petitioner’s account was frozen for the first time via provisional attachment order dated 19.05.2020, which was, concededly, quashed by this court via order dated 22.03.2021, passed in W.P.(C) 5344/2020. 4. The petitioner’s grievance, as noted above, is that immediately, after this Court had quashed the earlier provisional attachment order on 22.03.2021, a fresh order was passed on 26.03.2021. 5. As per the assertions made in the rejoinder filed by the petitioner, the proceedings u....

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