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OM PRAKASH GUPTA vs. PR. ADDITIONAL DIRECTOR GENERAL & OTHERS
(Supreme Court)

Hon'ble Judges:

J. B. PARDIWALA
R. MAHADEVAN
Pet. Counsel
Yogesh Subhash Kolte
Tarun Gulati
Sumit K Batra
Res. Counsel
---

Petitioner / Applicant

OM PRAKASH GUPTA

Respondent PR. ADDITIONAL DIRECTOR GENERAL & OTHERS
Court

SC (Supreme Court)

Date Mar 3, 2025
Order No.

SPECIAL LEAVE TO APPEAL (C) NO(S). 28903/2024

Citation

2025(3) TAXREPLY 12797
Original Order
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ORDER

ORDER UPON hearing the counsel the Court made the following. 1. The subject matter of challenge before the High Court was an order of provisional attachment of bank account of the petitioner passed by the Commissioner under Section 83 of the Central Goods and Services Tax Act, 2017 (for short “the CGST Act”). The challenge before the High Court failed. In such circumstances, the petitioner is here before this Court with the present petition. 2. Today, when the matter was taken up for hearing, the learned counsel appearing for the petitioner pointed out that during the interregnum period a final order under Section 74 of the CGST Act has been passed and the petitioner is in the process of challenging the said final order in accordance with law. In such circumstances, we need not now adjudicate this special leave petition on merits. The final order passed under Section 74 of the CGST Act, if ultimately challenged shall be looked into on its own merits in accord....

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