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NITIN SINGHANIA vs. COMMISSIONER OF GOODS AND SERVICES TAX EAST
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Riya Verma
Res. Counsel
Harpreet Singh

Petitioner / Applicant

NITIN SINGHANIA
Respondent COMMISSIONER OF GOODS AND SERVICES TAX EAST
Court Delhi High Court
State

Delhi

Date Dec 20, 2021
Order No.

W.P.(C) 14647/2021

Citation

2021(12) TAXREPLY 4928
Original Order
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ORDER

C.M.No.46150/2021 Exemption allowed, subject to all just exceptions.   Accordingly, the application stands disposed of. W.P.(C) No.14647/2021 1. Present writ petition has been filed challenging the order dated 31st March, 2021, whereby the respondent has directed the Bankers of the petitioner to provisionally attach the petitioner’s personal bank accounts and immovable properties. Petitioner also seeks directions to the respondent to de-freeze the personal bank accounts and the immovable properties of the petitioner. 2. Learned counsel for the petitioner states that the petitioner is not a ‘taxable person’ as defined under Section 2(107) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to ‘CGST Act’) and is not liable to pay any tax under the said Act.  She states that there is no material on record to show the involvement of the petitioner in the alleged offence and so no prima facie case is made ....

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