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VARUN GUPTA vs. UNION OF INDIA AND OTHER
(Allahabad High Court)

Hon'ble Judges:

SURYA PRAKASH KESARWANI
JAYANT BANERJI
Pet. Counsel
Indra Raj
Alok Saxena
Res. Counsel
Dhananjay Awasthi
Sanjay Kumar Om

Petitioner / Applicant

VARUN GUPTA
Respondent UNION OF INDIA AND OTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 11, 2022
Order No.

Writ Tax No. - 448 of 2022

Citation

2022(5) TAXREPLY 5803
Original Order
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ORDER

1. Heard Sri Alok Saxena, learned counsel for the petitioner, Sri S.P. Singh, learned Additional Solicitor General of India assisted by Sri Dhananjay Awasthi, learned Senior Standing Counsel for the respondents. 2. This writ petition has been filed praying for the following relief: "Issue a writ of certiorari quashing order dated 22.10.2021 passed by the respondent no.02, i.e. the Commissioner of Central Goods and Service Tax Act, Ghaziabad directing provisional attachment of the bank accounts of the petitioner detailed in para 5 of this writ petition." 3. Section 83 of the Central Goods and Services Tax Act, 2017 as stood at the relevant time and Rule 159 of the CG & ST Rules, 2017 are reproduced below :- Section 83 of the CGST Act, 2017 "Provisional attachment to protect revenue in certain cases. - "(1) Where, during the pendency of any proceedings under Section 62 or Section 63 or Section 64 or Section 67 or Section 73 or Secti....

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25 May

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PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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