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VARDHMAN EXIM vs. SHUBHAGATA KUMAR AND OTHERS
(Delhi High Court)

Hon'ble Judges:

NAJMI WAZIRI
Pet. Counsel
Anjali J. Manish
Res. Counsel
Aditya Singla

Petitioner / Applicant

VARDHMAN EXIM
Respondent SHUBHAGATA KUMAR AND OTHERS
Court Delhi High Court
State

Delhi

Date Jan 5, 2022
Order No.

CONT.CAS(C) 3/2022 & CM APPL. 395/2022

Citation

2022(1) TAXREPLY 4958
Original Order
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ORDER

The hearing was conducted through video conferencing. 1. The Division Bench of this court, vide order dated 23.12.2021 in W.P.(C) NO. 14848/2021, had directed the petitioner’s bank account to be de-frozen. 2. It is not in dispute that the account could have been frozen at best for one year under s.83(1) of the Central Goods and Services Tax Act, 2017 (‘the Act’). The bank account of the petitioner was frozen on 14.07.2020, its validity expired on 13.07.2021. Despite that, for some reasons, the account was not de-frozen after that date and the petitioner had to approach the court, which resulted in the aforesaid relief to it. 3. Therefore, the petitioner’s bank account was purportedly de-frozen vide a letter issued by respondents to the Bank concerned on 28.12.2021. This letter was apparently received by the Bank on 29.12.2021. The petitioner says, on the basis of a communication received by the bank from the respondents, that on the same day, the ....

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