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TARUN GULATI vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vineet Bhatia
Aamnaya Jagannath
Res. Counsel
Zoheb Hossain
Vivek Gurnani
Sejal Aneja

Petitioner / Applicant

TARUN GULATI
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Aug 9, 2023
Order No.

W.P.(C) 11229/2022

Citation

2023(8) TAXREPLY 7755
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, impugning orders dated 13.08.2019, 21.07.2020 & 04.08.2021 whereby the petitioner’s bank accounts were attached. It is pointed out that in addition to the orders mentioned in the present petition, the Commissioner of CGST, Belapur has passed another order dated 05.08.2022, which in effect had further extended the period of provisional attachment. One year has passed from the date of passing of the said order. Thus, in terms of Section 83(2) of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’), the said order is no longer operative. 2. Mr. Hossain learned counsel appearing from the respondents, states that the Commissionerate at Belapur has not passed any further orders after 05.08.2022. 3. A tabular statement indicating the details of the orders of provisional attachment passed in respect of the petitioner’s bank accounts is set out below:- ....

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