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M/S. RSL DISTILLERIES PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

JASWANT SINGH
SANT PARKASH
Pet. Counsel
Sandeep Goyal
Res. Counsel
Satya Pal Jain
Sourabh Goel

Petitioner / Applicant

M/S. RSL DISTILLERIES PVT. LTD.
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Jul 21, 2020
Order No.

Civil Writ Petition No. 9900 of 2020 (O&M)

Citation

2020(7) TAXREPLY 3003
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ORDER

The petitioner-Company is a dealer and duly registered under the provisions of the Central Goods and Services Tax Act, 2017 as well as under the Haryana Goods and Services Tax Act, 2017, as also with the Haryana VAT Department. It is engaged in the business of manufacturing of Extra Neutral Alcohol (ENA), Country Liquor, IMFL, DWGS, Carbon Dioxide, sanitizer and denatured spirit. By filing the present petition, the petitioner seeks quashing of the Provisional Attachment Order dated 10.07.2020 (Annexure P-9) passed under Section 83 of the CGST, Act, 2017, freezing all the bank accounts of the petitioner-Company after a search in the premises of the Distilleries conducted on 07/08.07.2020 and summons for conducting an inquiry / investigation issued under Section 70 of the CGST Act, 2017 and Section 20 of the IGST Act, 2017. Upon notice to respondent Nos. 1 to 4 only, learned Additional Solicitor General of India on the previous date of hearing i.e. 16.07.2020, had stated that obje....

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