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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 Jun 29, 2020
Order No.

W.P.(C) 3618/2020

Citation

2020(6) TAXREPLY 2607
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ORDER

1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the impugned order dated 03rd June, 2020 passed by respondent No.1 whereby it has kept the provisional attachment orders dated 05th March, 2020 as well as corrigendum dated 01st June, 2020 alive after specifying that the reason for attachment was that proceeding under Section 67 of Central Goods and Service Tax Act (hereinafter referred to as “CGST Act”) was pending against the petitioner. However, the respondent No.1 accepted the fact that it should not conduct parallel investigation and accordingly, the respondent No.1 handed over its investigation to Directorate General of Goods and Services Tax Intelligence (for short “DGGI”) who had been investigating the matter since 05th December, 2018. The relevant portion of the impugned order reads as under:- “1.3 Searches were also conducted in the registered premises of 8 input suppliers o....

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10 May

☑ Monthly | GSTR-7

GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 May

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GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 May

☑ Monthly | GSTR-5

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25 May

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