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PUNJAB PLYWOOD INDUSTRIES vs. COMMISSIONER, CENTRAL GOODS AND SERVICES TAX (CGST) AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

AJAY TEWARI
ALKA SARIN
Pet. Counsel
Jagmohan Bansal
Res. Counsel
Naveen Bindal

Petitioner / Applicant

PUNJAB PLYWOOD INDUSTRIES
Respondent COMMISSIONER, CENTRAL GOODS AND SERVICES TAX (CGST) AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Sep 3, 2021
Order No.

CWP-16784-2021 (O&M)

Citation

2021(9) TAXREPLY 4666
Original Order
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ORDER

1. By this writ petition the petitioner has challenged the order Annexure P-9 whereby respondent has only for name sake modified its order dated 16.7.2021 as per the judgment of this Court but in reality continued attachment of Cash Credit Limit Bank Account No. 02102790000782 in HDFC Bank, Yamuna Nagar. 2. The Brief facts of the case are that the respondent No.1 passed an order provisionally attaching bank account of the petitioner on 16.7.2021 under Rule 159 (1) of the GST Rules. The petitioner filed the objections under Sub-rule 5 of Rule 159 but, since no decision was being taken thereon, filed CWP-15801-2021 which came up for hearing on 18.8.2021 when this Court directed the competent Authority to decide the objections immediately but not later than 23.8.2021 (Annexure P-7). Pursuant to that the impugned order has been passed. 3. The primary contention of the learned Senior Counsel for the petitioner is that the power under Section 83 of the CGST Act, 2017 has been misu....

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