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GULATI ENTERPRISES vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vineet Bhatia
Aamnaya Jagannath
Res. Counsel
Zoheb Hossain
Vivek Gurnani
Sejal Aneja

Petitioner / Applicant

GULATI ENTERPRISES

Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Aug 9, 2023
Order No.

W.P.(C) 11223/2022 and CM APPL. 19805/2023

Citation

2023(8) TAXREPLY 8081
Original Order
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ORDER

ORDER The petitioner has filed the present petition, inter alia, impugning orders dated 13.08.2019, 21.07.2020 & 04.08.2021 whereby the petitioner’s bank accounts were attached. It is pointed out that in addition to the orders mentioned in the present petition, the Commissioner of CGST, Belapur had passed another order dated 05.08.2022, which in effect further extended the period of provisional attachment. One year has passed since the said order was passed and in terms of Section 83(2) of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’), the said order is no longer operative. 2. Mr. Hossain, learned counsel for respondent no.2 states that the Commissionerate at Belapur has not passed any further orders of provisional attachment of the petitioner’s assets after 05.08.2022. 3. A tabular statement indicating the details of the orders of provisional attachment passed in respect of the petitioner’s bank accounts is set....

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