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OSAKA SECURITY AND HOUSEKEEPING SERVICES PVT. LTD. vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY KUMAR MITTAL
MANJARI NEHRU KAUL
Pet. Counsel
Jagmohan Bansal
Res. Counsel
Anshuman Chopra

Petitioner / Applicant

OSAKA SECURITY AND HOUSEKEEPING SERVICES PVT. LTD.

Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Apr 9, 2019
Order No.

CWP-6059-2019

Citation

2019(4) TAXREPLY 2227

Original Order
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ORDER

On 06.03.2018, various prayers made in the writ petition was restricted for defreezing the current account of the petitioner. The relevant portion of the said order, inter alia reads as under:- “ The prayer made in this writ petition is for seeking declaration that search and seizure proceedings conducted by the respondents on 02.08.2018 under Chapter V of the Finance Act, 1994 are in violation after introduction of the Central Goods and Services Tax, 2017. Further prayer has been made to de-freeze the current Account No. 82811010001450 of the petitioner. At the outset, learned counsel for the petitioner submitted that he has instructions to state that so far as legality of search and seizure conducted on 02.08.2018 is concerned, the petitioner does not wish to press the said issue and shall not agitate at any time later on. Accordingly, it was stated that the prayer of the petitioner may now be confined only with respect to the de-freezing of the current account ....

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