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VARDHMAN EXIM vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Anjali J. Manish
Priyadarshi Manish
Kinjal Shrivastava
Res. Counsel
Ruchir Mishra
M.k.tiwari
Aditya Singla

Petitioner / Applicant

VARDHMAN EXIM
Respondent UNION OF INDIA AND OTHERS
Court Delhi High Court
State

Delhi

Date Dec 23, 2021
Order No.

W.P.(C) 14848/2021

Citation

2021(12) TAXREPLY 4939
Original Order
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ORDER

1. Present writ petition has been filed challenging the order dated 14th July, 2020 issued under Form GST DRC- 22 provisionally attaching the Petitioner's current Bank Account with IndusInd Bank Ltd under Section 83 of the CGST Act, 2017 (hereinafter referred to as the ‘Act’). Petitioner also seeks direction to the Respondents to de-freeze the Petitioner’s bank account.   2. Learned counsel for the petitioner submits that as per the provisions of Section 83(2) of the CGST Act, 2017, the order of provisional attachment of bank account ceases to have effect after the expiry of one year from the date of issuance of the order. She states that though the order of provisional attachment dated 14th July, 2020 has ceased to have effect on 13th July, 2021 yet the Petitioner is still not allowed to operate its bank account which had been provisionally attached by the impugned order. She relies on the order dated 22nd November, 2021 of this Court in M/s. Shr....

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