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NIKHIL GUPTA vs. PRINCIPAL ADDITIONAL DIRECTOR GENERAL DGGI GURUGRAM ZONAL UNIT
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Anurag Rajput
Sahil Puri
Sahib Rajput
Res. Counsel
Harpreet Singh
Suhani Mathur
Jatin Kumar Gaur

Petitioner / Applicant

NIKHIL GUPTA

Respondent PRINCIPAL ADDITIONAL DIRECTOR GENERAL DGGI GURUGRAM ZONAL UNIT
Court Delhi High Court
State

Delhi

Date Aug 2, 2024
Order No.

W. P. (C) 10651/2024 & CM APPL. 43846/2024

Citation

2024(8) TAXREPLY 10413
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an order passed under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) in FORM GST DRC-22 (hereafter the impugned order) whereby the bank account No.50200064085295 maintained by the petitioner with HDFC Bank Limited, A-38, Anand Vihar, Delhi was directed to be provisionally attached. 2. The petitioner is also aggrieved by the blocking of Electronic Credit Ledger (ECL) to the extent of ₹5,98,936/- [₹2,35,838/- Central Tax; and ₹3,63,098/ - State/UT Tax]. 3. The petitioner states that he has filed an objection under Rule 159(5) of the Central Goods and Services Tax Rules, 2017 (hereafter the CGST Rules) however, no order has been passed pursuant to such objections. 4. The learned counsel for the petitioner contended that only ‘the Commissioner’ can pass an order under Section 83 (1) of the CGST Act and in the present case, the impugned....

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