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VIKAS ENTERPRISES vs. COMMISSIONER OF CENTRAL TAX
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vibhooti Malhotra
Bhuvensh Satija
Udit Sharma
Res. Counsel
Anurag Ojha
Gautam Barwal

Petitioner / Applicant

VIKAS ENTERPRISES

Respondent COMMISSIONER OF CENTRAL TAX
Court Delhi High Court
State

Delhi

Date Jul 31, 2023
Order No.

W.P.(C) 9495/2023 & CM APPL. 36293/2023

Citation

2023(7) TAXREPLY 7689

Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning a communication dated 25.03.2022 (hereafter ‘the impugned communication’), issued by respondent no. 2 [Superintendent (Anti- Evasion) Group 1] to the Branch Manager, State Bank of India, Indraparstha Building, Vikas Marg, Lakshmi Nagar, Delhi, calling upon the bank to furnish certain documents pertaining to the petitioner. The said impugned communication further directed the bank not to permit any debit from the petitioner’s bank account (Account No. 39617476186) maintained with the said bank without prior permission of the Department. 2. The present petition was listed on 19.07.2023. The learned counsel for the respondents had accepted notice and sought time to take instructions in regard to the statutory provision under which respondent no. 2 had issued the impugned communication. 3. Mr. Ojha, learned counsel appearing for the respondents is unable to point out any provision u....

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