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STERNE INDIA PVT. LTD. vs. UNION OF INDIA, ADDITIONAL DIRECTOR GENERAL OF GST INTELLIGENCE
(Karnataka High Court)

Hon'ble Judges:

S. SUNIL DUTT YADAV
Pet. Counsel
Dharmendra Kumar Rana
K.j.kamath
Res. Counsel
Aravind V. Chavan

Petitioner / Applicant

STERNE INDIA PVT. LTD.
Respondent UNION OF INDIA, ADDITIONAL DIRECTOR GENERAL OF GST INTELLIGENCE
Court Karnataka High Court
State

Karnataka

Date Sep 8, 2021
Order No.

WRIT PETITION No. 12875 OF 2020 (T-RES)

Citation

2021(9) TAXREPLY 4686
Original Order
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ORDER

The petitioner has sought for setting aside the provisional attachment of bank accounts maintained with HDFC bank as per the communication dated 21.09.2020 at Annexure-A and has sought for appropriate direction to the respondent No.2 to defreeze the petitioner's bank accounts. 2. The petitioner is stated to be a Company registered under the Karnataka Goods and Service Tax Act, 2017 and engaged in the Business to Business ('B2B') e-commerce trading in 'white goods' including mobile handsets. It is made out in the petition that the respondent No.2 was conducting certain investigation in respect of M/s.Pal Overseas, a registered entity under the Goods and Service Tax Act ('GST Act') and also as regards other entities relating to the alleged issuance of bogus/fake invoices without supply of goods and were seeking to claim Input Tax Credit of Goods and Service Tax. It is stated that the petitioner was purchasing the mobile hand sets from these suppliers an....

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