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JHALAK ENTERPRISES vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

VIKAS BUDHWAR
Pet. Counsel
Aditya Pandey
Res. Counsel
Ankur Agarwal
Sandeep Kumar Singh
K.j. Shukla

Petitioner / Applicant

JHALAK ENTERPRISES
Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 21, 2024
Order No.

Writ Tax No. - 1777 of 2024

Citation

2024(10) TAXREPLY 11355
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ORDER

ORDER 1. This writ petition has been filed by the petitioner, aggrieved of the order dated 29.05.2024 passed in Form GST DRC-22 by the Principal Additional Director General of Goods and Services Tax Intelligence, Jaipur Zone, Jaipur. 2. Submissions have been made that the bank account of the petitioner has been attached though the petitioner has no relation whatsoever with the entities named in the order. 3. Learned counsel for the petitioner made submissions that in terms of Section 83 of Central Goods and Services Tax Act, 2017 (‘the Act’), only in case of taxable person and/or those named under Section 122(1A) of the Act, their accounts can be attached, however, the petitioner does not answer any of the said status. Further submissions have been made that petitioner has approached the respondents by filing objections in Form GST DRC-22A (Annexure-4), however, the same has not been decided despite the fact that same are in consonance with the Guidelines dat....

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