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TIRUPATI OVERSEAS vs. THE PRINCIPAL COMMISSIONER OF GST AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Pratiti Rungta
Res. Counsel
Harpreet Singh
Suhani Mathur
Jatin Kumar Gaur

Petitioner / Applicant

TIRUPATI OVERSEAS
Respondent THE PRINCIPAL COMMISSIONER OF GST AND OTHERS
Court Delhi High Court
State

Delhi

Date Aug 27, 2024
Order No.

W. P. (C) 11678/2024, W. P. (C) 11682/2024, W. P. (C) 11661/2024, W. P. (C) 11662/2024, W. P. (C) 11668/2024, W. P. (C) 11681/2024, W. P. (C) 11691/2024

Citation

2024(8) TAXREPLY 11339
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ORDER

ORDER PER 1. The petitioners in the present petitions are aggrieved by freezing of their respective bank accounts. The petitioners claim that their respective bank accounts have been frozen by separate orders passed under Section 83 (1) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act). 2. According to the petitioners, the bank accounts were frozen more than one year prior to date. In some cases, the bank accounts are stated to have been provisionally attached almost three years from date. 3. It is the petitioners’ contention that in terms of Section 83 (2) of the CGST Act, an order passed under Section 83 (1) of the CGST Act, ceases to be operative on expiry of a period of one year. Premised on the strength of the said provisions, the petitioners pray that directions be issued to the respondents to de-freeze the bank accounts. 4. Mr. Harpreet Singh, the learned counsel for respondent no. 1 (GST Department) submits that fresh orders have ....

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