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KPN TRAVELS INDIA LTD. vs. DIRECTOR GENERAL OF GST INTELLIGENCE, CHENNAI
(Madras High Court)

Hon'ble Judges:

R.SURESH KUMAR
Pet. Counsel
Nithyaesh Nataraj
Res. Counsel
V.sundareswaran

Petitioner / Applicant

KPN TRAVELS INDIA LTD.

Respondent DIRECTOR GENERAL OF GST INTELLIGENCE, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Apr 20, 2022
Order No.

Writ Petition Nos.6055, 6061, 6063, 6065, 6067 of 2022 And W.M.P.Nos.6138, 6151, 6148, 6146, 6141 of 2022

Citation

2022(4) TAXREPLY 5886

Original Order
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ORDER

In these writ petitions, the petitioner has challenged the orders of attachment of bank accounts passed by the respondent/Revenue invoking Section 83 of the Central Goods and Service Tax Act, 2017 [in short, “the Act”]. 2. Five different bank accounts of the petitioner have been attached by these impugned orders, which have been challenged on the prime ground that no specific reason based on the tangible material available with the Revenue has been stated to invoke Section 83 of the Act except to state that in order protect the interest of the Revenue, the power conferred under Section 83 of the Act was invoked. 3. Whether such kind of cryptic order in one line stating that “in order to protect the interest of the Revenue”, can be passed or not have been considered by this Court in the case of M/s.Sree Meenashi Industries Vs. The Additional Chief Secretary & Ors. [W.P.Nos.3079 & 3083 of 2022] 4. Relying upon the said case, wherein the....

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