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RAJESH KUMAR PATAWA AND PRAVIN GULAB PATIL vs. UNION OF INDIA & ANR.
(Delhi High Court)

Hon'ble Judges:

RAJIV SAHAI ENDLAW
SANJEEV NARULA

Pet. Counsel

Vipul Srivastava

Res. Counsel

Vivek Goyal

Harpreet Singh

Sanjeev Sabharwal

Petitioner / Applicant	RAJESH KUMAR PATAWA AND PRAVIN GULAB PATIL
Respondent	UNION OF INDIA & ANR.
Court	Delhi High Court
State	Delhi
Date	Feb 2, 2021
Order No.	W.P.(C) 155/2021 and W.P.(C) 156/2021
Citation	2021(2) TAXREPLY 3816
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Related Tags :

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Section 67

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Rule 159

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Summarize this case by TaxGPT in

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ORDER
1. The Petitioner in W.P.(C.) 155/2021 seeks quashing of the Form GST DRC-22 bearing C. No. IV (HQRS. PREV.)12/INQ./GDE/GR.-1 /MISC./ dated 12th May, 2020 issued by Respondent No.2; and directions for de-freezing the bank account bearing No.1509050013192 of M/s Mansi Overseas maintained at the United Bank of India, A-81, C.R. Park Branch. Likewise, in W.P.(C.) 156/2021, Petitioner seeks quashing of the Form GST DRC-22 bearing C. No. IV (HQRS. PREV.)12/INQ./GDE/GR.-1/MISC./ dated 12th May, 2020 issued by Respondent No.2; and issuance of directions for de-freezing the bank account bearing No, 1509050013280 of M/s Pravin Trading Company maintained by the United Bank of India, A-81, C.R. Park Branch. 2. Mr. Harpreet Singh, learned Senior Standing Counsel appearing on behalf of Respondent No. 2 submits that pursuant to the search action carried out under Section 67 of the CGST Act, 2017 against two companies, a scam of fraudulent availment of the ITC in respect of 328 companies has b....