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SUTANTU CARE PVT. LTD. vs. THE SUPERINTENDENT CGST ANTI EVASION & ANR.
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Jintendra Singh
Res. Counsel
Anurag Ojha
Deepak Somani

Petitioner / Applicant

SUTANTU CARE PVT. LTD.
Respondent THE SUPERINTENDENT CGST ANTI EVASION & ANR.
Court Delhi High Court
State

Delhi

Date Aug 23, 2023
Order No.

W.P.(C) 11189/2023 & CM APPL. 43552/2023

Citation

2023(8) TAXREPLY 7920
Original Order
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ORDER

ORDER 1. The petitioner has filed the present petition, inter alia, praying as under:- “(a) issue a writ of Mandamus or any other appropriate writ or order, directing the Respondent to set aside his Order dated 27.04.2022 and defreeze the Petitioner's Bandhan Bank Account No. 10190000129251 at the earliest and” 2. The petitioner has challenged the order dated 27.04.2022 whereby the petitioner’s bank account was provisionally attached essentially on three grounds. First, that any order under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’) cannot be operative beyond a period of one year as stipulated under Section 83(2) of the said Act. Second, that the order dated 27.04.2022 was not issued by the Commissioner, but by an officer of a lower rank. In terms of Section 83 of the CGST Act, no order of provisional attachment could be issued by any officer other than the Commissioner, and third, that the cond....

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