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WATERMELON MANAGEMENT SERVICES PRIVATE LIMITED vs. THE COMMISSIONER, CENTRAL TAX, GST DELHI (EAST) & ANR.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
SANJEEV NARULA
Pet. Counsel
Sunil Upadhyay
Res. Counsel
Harpreet Singh

Petitioner / Applicant

WATERMELON MANAGEMENT SERVICES PRIVATE LIMITED
Respondent THE COMMISSIONER, CENTRAL TAX, GST DELHI (EAST) & ANR.
Court Delhi High Court
State

Delhi

Date May 29, 2020
Order No.

W.P. (C) 3274/2020

Citation

2020(5) TAXREPLY 2476
Original Order
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ORDER

O R D E R The writ petition filed under Article 226 of the Constitution has been listed before this Bench by the Registry in view of the urgency expressed therein. The matter has been heard by way of video conferencing. Present writ petition has been filed by the petitioner challenging the provisional attachment order dated 05th March, 2020 issued by respondent No.1 to the petitioner’s bankers. Learned counsel for petitioner states that in the absence of any notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘Act, 2017’), no order of attachment under Section 83 of the Act, 2017 could have been passed by the respondents. Issue notice. Mr. Harpreet Singh, learned counsel accepts notice on behalf of the respondents. Having heard the learned counsel for parties, this Court is of the view that Rule 159(5) of the Central Goods and Services Tax Rules, 2017 is squarely applicable to the facts o....

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