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SIDHIVINAYAK CHEMTECH PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vivek Sarin
Ajay Kumar Dubey
Dibya Prashant Singh
Res. Counsel
Harpreet Singh
Harpreet Singh
Jatin Kumar Gaur

Petitioner / Applicant

SIDHIVINAYAK CHEMTECH PRIVATE LIMITED
Respondent PRINCIPAL COMMISSIONER & OTHERS
Court Delhi High Court
State

Delhi

Date May 16, 2023
Order No.

W.P.(C) 17547/2022

Citation

2023(5) TAXREPLY 7373
Original Order
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ORDER

JUDGMENT VIBHU BAKHRU, J 1. M/s Sidhivinayak Chemtech Private Limited – a company incorporated under the Companies Act 1956, having its registered office at New Delhi – has filed the present writ petition under Article 226 of the Constitution of India impugning a provisional attachment order dated 01.09.2022 [C.No. IV-CGST (9) CP/MRT/EXEM.SUPP./72/2022/2255-56 - hereafter ‘the attachment order’] passed by respondent no. 1 [the Principal Commissioner, Central Goods & Service Tax (CGST) Commissionerate, Meerut] provisionally attaching the petitioner’s bank account (Bank A/C No. 4563002100002434) maintained with respondent no. 3 (Punjab National Bank Limited). The petitioner also impugns a subsequent confirmation order dated 08.12.2022 (hereafter ‘the impugned order’) passed by respondent no. 1, confirming the attachment order. Factual context 2. The petitioner company was incorporated on 05.09.2012, under the provision....

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