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SHRI DHAN LAXMI TRADE HOUSE PVT. LTD. vs. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX AND OTHER
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
G.k. Sarkar
Malabika Sarkar
Prashant Srivastava
Res. Counsel
Dhruv Bhattacharya

Petitioner / Applicant

SHRI DHAN LAXMI TRADE HOUSE PVT. LTD.
Respondent PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX AND OTHER
Court Delhi High Court
State

Delhi

Date Nov 22, 2021
Order No.

W.P.(C) 13080/2021

Citation

2021(11) TAXREPLY 4853
Original Order
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ORDER

C.M.No.41260/2021 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 13080/2021 1. By way of the present petition, Petitioner seeks directions to the Respondents to defreeze the Petitioner’s Current Account No.181905001156 with Respondent No.2-Bank. 2. Learned Counsel for the Petitioner states that the Petitioner’s account had been directed to be debit freezed by Respondent No.1 vide letter dated 10th August, 2020 written to the Respondent No. 2-Bank. He states that the account had been attached merely on account of initiation of proceedings by Respondent No.1 against the Petitioner under Section 67 of the CGST Act i.e. to determine if there is any tax amount due and payable by the petitioner. 3. Learned Counsel for the Petitioner submits that Section 83(2) of the CGST Act, 2017 provides that every provisional attachment shall cease to have effect after the expiry of one year from the date t....

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