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RAHUL AGGARWAL AND KUMARI VAANYA AGGARWAL vs. THE COMMISSIONER OF CENTRAL TAX, THE ASSISTANT COMMISSIONER
(Telangana High Court)

Hon'ble Judges:

UJJAL BHUYAN
SUREPALLI NANDA
Pet. Counsel
Mohd. Anwar Ali
Res. Counsel
Dominic Fernandes

Petitioner / Applicant

RAHUL AGGARWAL AND KUMARI VAANYA AGGARWAL

Respondent THE COMMISSIONER OF CENTRAL TAX, THE ASSISTANT COMMISSIONER
Court Telangana High Court
State

Telangana

Date Apr 28, 2022
Order No.

WRIT PETITION No.17604 of 2022

Citation

2022(4) TAXREPLY 5916

Original Order
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ORDER

2. By filing this petition under Article 226 of the Constitution of India, petitioners seek quashing of letter/intimation dated 09.02.2021 of the 1st respondent to the 3rd respondent invoking power under Section 83 of the Central Goods and Services Tax Act, 2017 (briefly referred to hereinafter as the ‘CGST Act’) provisionally attaching the bank account of the petitioners being Account No.05861050024509 maintained with the 3rd respondent. 3. Without entering into any contention on merit, it is seen that the order of provisional attachment is dated 09.02.2021 and one year has already expired. 4. On 07.04.2022, we had passed the following order: “Petitioner challenges provisional attachment of bank account under Section 83 of the Central Goods And Services Tax Act, 2017. The provisional attachment was made on 09.02.2021 and the period of one year has expired. Ms. Sapna Reddy, learned counsel appearing on behalf of Mr. B.Narasimha Sarma to get inst....

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