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RHC GLOBAL EXPORTS PRIVATE LIMITED & OTHERS vs. UNION OF INDIA & OTHERS
(Supreme Court)

Hon'ble Judges:

B.V. NAGARATHNA
NONGMEIKAPAM KOTISWAR SINGH

Pet. Counsel

Balbir Singh

Shashank Khurana

Nidhi Jaswal

Res. Counsel

Manisha Lavkumar

Deepanwita Priyanka

Aniruddha Joshi

Petitioner / Applicant	RHC GLOBAL EXPORTS PRIVATE LIMITED & OTHERS
Respondent	UNION OF INDIA & OTHERS
Court	SC (Supreme Court)
Date	Sep 18, 2024
Order No.	Special Leave to Appeal (C) No(s). 15992-15994/2023
Citation	2024(9) TAXREPLY 11983
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ORDER
ORDER PER IA No. 249406/2023: 1. We have heard learned senior counsel for the petitioners and learned senior counsel for the respondent-State and others on the application filed by the petitioners herein. 2. During the course of submissions, learned senior counsel for the respondent-State submitted that three bank accounts are the subject matter of this application: the attachment in respect of the First Account (Account No.18961900005060) lapsed on 03.03.2024. That in fact there is no attachment of the Second Account (Account No.20012021006064) mentioned by the petitioners herein; that as far as the Third Account (Account No.916020074041235) is concerned although the attachment lapsed on 03.03.2024 by virtue of sub-section (2) of Section 83 of the Central Goods and Services Tax, Act, 2017 (hereinafter referred to as the “Act’) there has been a renewal of the attachment on 30.08.2024 and the third account is presently attached. There is no ground made out by ....