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PANCHTATVA ENTERPRISES vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

RAJAN ROY
RAVI NATH TILHARI
Pet. Counsel
Pranjal Krishna
Res. Counsel
Digvijay Nath Dubey
Veena Rajes
Prashant Kumar Srivastava

Petitioner / Applicant

PANCHTATVA ENTERPRISES
Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 27, 2021
Order No.

Misc. Bench No. - 5804 of 2021

Citation

2021(7) TAXREPLY 4443
Original Order
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ORDER

Heard Ms. Anjali Jha, along with Sri Pranjal Krishna, learned counsel for the petitioner, Sri Digvijay Nath Dubey, learned counsel for opposite party Nos. 2 to 5, Sri Prashant Kumar Srivastava, learned counsel for opposite party No.6 and Ms. Veena Raje, learned counsel for Union of India. The petitioner has challenged herein the order dated 03.02.2021 passed by Deputy Director, Agra Regional Unit (Directorate General of GST Intelligence, Agra Regional Unit), freezing account of the petitioner in exercise of power under Section 83 of the Central Goods and Service Tax Act, 2017. The contention of learned counsel for the petitioner is that Deputy Director not being of the rank of Commissioner did not have jurisdiction to pass such an order or issue such communication. However, learned counsel for the opposite parties informs the Court that this very order was the subject matter of the challenge by this very petitioner before Supreme Court of India in Writ Petition (Criminal) No....

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