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MAHAVIR TRANSMISSION LIMITED vs. DIRECTORATE GENERAL OF GST INTELLIGENCE (HQRS) & ANR.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Harsh Sethi
Siddharth
Sarvpriya Makkar
Res. Counsel
Harpreet Singh

Petitioner / Applicant

MAHAVIR TRANSMISSION LIMITED
Respondent DIRECTORATE GENERAL OF GST INTELLIGENCE (HQRS) & ANR.
Court Delhi High Court
State

Delhi

Date Jan 31, 2022
Order No.

W.P.(C) 167/2021 & C.M.No.478/2021

Citation

2022(1) TAXREPLY 5045
Original Order
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ORDER

1. The matter has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the letter dated 31st December, 2020 issued by the Respondents whereby Respondents had directed the Bankers of the Petitioner Company to Freeze and/or provisionally attach the bank accounts of the Petitioner. Petitioner also seeks a direction to the Respondents to release/de-freeze the bank accounts. 3. Learned counsel for the Petitioner submits that Section 83(2) of the CGST Act, 2017 provides that every provisional attachment shall cease to have effect after the expiry of one year from the date the order had been passed under sub-Section (1). 4. Mr. Harpreet Singh, learned standing counsel for the Respondents states that he has instructions to the effect that, as of now, no fresh attachment order has been passed against the Petitioner. 5. Accordingly, this Court disposes of the present writ petition by observing that the impugned provisional attachmen....

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