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NITESH JAIN MANGAL CHAND vs. THE SENIOR INTELLIGENCE OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
P.jitendra Kumar
Res. Counsel
V.sundareswaran

Petitioner / Applicant

NITESH JAIN MANGAL CHAND
Respondent THE SENIOR INTELLIGENCE OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 3, 2023
Order No.

W.P.No.18776 of 2020

Citation

2023(4) TAXREPLY 7351
Original Order
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ORDER

ORDER The petitioner prays for a mandamus directing the respondents being the Senior Intelligence Officer, Directorate of Goods and Services Tax Intelligence (DGGSI) to remove the provisional attachment of the bank accounts of the petitioner and return the electronic devices seized vide mahazar dated 24.01.2019. 2. The petitioner claims to be engaged in the business of manufacturing aluminium frames, UPVC windows/shutters and similar goods. There was an inspection in his business premises on 24.01.2019 for alleged bill trading in violation of the provisions of the Central Goods and Services Tax Act, 2017 ('CGST Act', in short). 3. Based on the aforesaid allegations, there was seizure effected on various documents and electronic devices under mahazar dated 24.01.2019. The petitioner was also arrested and remanded to judicial custody and thereafter incarcerated in Puzhal. He was subsequently granted bail in Crl.O.P.No.8528 of 2019 on 09.03.2019. 4. In January, ....

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