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SMT. LALITA vs. CENTRAL GOODS & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PRITINKER DIWAKER
ASHUTOSH SRIVASTAVA
Pet. Counsel
Anuj Agrawal
Res. Counsel
Gaurav Mahajan

Petitioner / Applicant

SMT. LALITA
Respondent CENTRAL GOODS & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 25, 2023
Order No.

Writ Tax No. - 862 of 2023

Citation

2023(7) TAXREPLY 7671
Original Order
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ORDER

ORDER 1. Heard Shri Anoop Trivedi, learned Senior Counsel, assisted by Shri Anuj Agarwal, learned counsel for the petitioner, Shri Om Prakash Mishra, for respondent no. 2 and Shri Gaurav Mahajan, learned counsel for the respondent no. 1. 2. The writ petition has been filed assailing the legality, propriety and correctness of the order dated 21.04.2023 passed by the Commissioner, Central Goods and Service Tax, Ghaziabad, respondent no. 1 whereby and whereunder the current account of the petitioner i.e. A/C No. 355401001796 maintained with ICICI Bank situate at 4, Part A, Gaur Global Village Crossing Republic, Ghaziabad-201009 has been provisionally attached exercising powers under Section 83 of the CGST Act, 2017 read with Rule- 159 (1) of the CGST Rules '2017'. 3. It is the case of the petitioner that the respondent no. 1 initiated an investigation against 3 persons including the husband of the petitioner Shri Rajiv Sharma for availing and passing on wrong Input ....

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