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OM PRAKASH GUPTA vs. PR. ADDITIONAL DIRECTOR GENERAL DGGI & OTHERS
(Delhi High Court)

Hon'ble Judges:

PRATHIBA M. SINGH
RAJNEESH KUMAR GUPTA
Pet. Counsel
Sumit K. Batra
Manish Khurana
Priyanka Jindal
Res. Counsel
Monica Benjamin
Nancy Jain
Anurag Ojha

Petitioner / Applicant

OM PRAKASH GUPTA
Respondent PR. ADDITIONAL DIRECTOR GENERAL DGGI & OTHERS
Court Delhi High Court
State

Delhi

Date Apr 14, 2025
Order No.

W. P. (C) 11000/2024 & CM APPL. 29085/2025

Citation

2025(4) TAXREPLY 13544
Original Order
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ORDER

ORDER 1. This hearing has been done through hybrid mode. CM APPL. 29085/2025 (seeking directions) in W.P.(C)-11000/2024 2. The present petition had been filed under Article 226 of the Constitution of India inter alia challenging the following: (i) The letter of attachment of bank account (hereinafter ‘attachment letter) under Section 83 of the Central Goods and Services Act, 2017 (hereinafter ‘CGST Act’) dated 28th May, 2024. (ii) The Show Cause Notice dated 20th June, 2024 (hereinafter ‘SCN’) . 3. The challenge to SCN is levelled inter alia on the ground that prior intimation under Form DRC-01A was not provided within the stipulated time period prescribed in terms of CGST Act and the same was issued only one day prior to the issuance of the SCN. 4. Insofar as the challenge to the attachment letter is concerned, the same is challenged on the ground that the letter has been issued - (i) at a time when no proceeding was ini....

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☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).