BENITO OPERATIONS AND TECHNOLOGIES PVT. LTD. v. DEPUTY EXCISE AND TAXATION COMMISSIONER ST GURGAON NORTH

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

BENITO OPERATIONS AND TECHNOLOGIES PVT. LTD.

DEPUTY EXCISE AND TAXATION COMMISSIONER ST GURGAON NORTH

W.P.(C) 5712/2025 & CM APPL. 26041/2025 dated 18.08.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 107

Rule Number : Rule 108

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of assessee

Provisional Attachment of Bank Accounts – Adjudication order against company promoted by same directors confirming demand under Section 74 for wrongful availment of ITC and refund – Appeal filed u/s 107 CGST Act along with mandatory pre-deposit – Petitioner bank accounts provisionally attached on allegation new entity incorporated to evade tax – Petitioner contended once appeal filed with pre-deposit demand automatically stayed u/s 107(7) and attachment under Section 83 cannot survive – Court noted allegation of tax evasion through new entity is matter for adjudication in appeal and cannot justify continued attachment – Writ maintainable before Delhi High Court as petitioner registered in Delhi and bank accounts attached within its territorial jurisdiction following Arramva Corporation v. ADG (2023 Taxo.online 1426) – Held: Writ petition disposed – Orders set aside – Petitioner free to operate attached bank accounts.

Represented By:

Counsel for the Petitioner: Bharat Bhushan, Adv.

BENITO OPERATIONS AND TECHNOLOGIES PVT. LTD. v. DEPUTY EXCISE AND TAXATION COMMISSIONER ST GURGAON NORTH

BENITO OPERATIONS AND TECHNOLOGIES PVT. LTD. v. DEPUTY EXCISE AND TAXATION COMMISSIONER ST GURGAON NORTH

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