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PARVINDER GULATI vs. UNION OF INDIA AND ORS.
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vineet Bhatia
Aamnaya Jagannath
Res. Counsel
Vikrant N Goyal
Tania Sharma
Mritunjay Mishra

Petitioner / Applicant

PARVINDER GULATI

Respondent UNION OF INDIA AND ORS.
Court Delhi High Court
State

Delhi

Date Aug 9, 2023
Order No.

W.P.(C) 9405/2023

Citation

2023(8) TAXREPLY 7779
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning orders dated 13.08.2019, 21.07.2020 & 04.08.2021 whereby the petitioner’s bank accounts were attached. It is pointed out that in addition to the orders mentioned in the present petition, Commissioner of CGST, Belapur has passed another order dated 05.08.2022 which in effect further extended the provisional attachment of the petitioner’s bank accounts. One year has passed since the said order was issued. Thus, in terms of Section 83(2) of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’), the said order is no longer operative. 2. Mr. Hossain learned counsel appearing for the petitioner states that the Commissionerate at Belapur has not passed any further orders after 05.08.2022. 3. A tabular statement indicating that the orders of provisional attachment passed in respect of the petitioner’s bank accounts are set out below:- ....

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