MS OSIYA METAL INDUSTRIES THROUGH ITS PARTNER SH MUKESH KUMAR SHARMA v. DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
MS OSIYA METAL INDUSTRIES THROUGH ITS PARTNER SH MUKESH KUMAR SHARMA
v.
DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE & ANR.
W.P.(C) 10219/2025, CM APPL. 42439/2025 & CM APPL. 42440/2025 dated 23.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83
Decision : In favour of assessee
Provisional attachment – Order valid only for one year – Before writ hearing department issued fresh attachment order – Court noted investigation ongoing with no SCN issued – Since fresh order issued petition against earlier attachment held infructuous – Held: Writ petition disposed – Petitioner to challenge fresh order – Department directed to supply copy within two days .
Represented By:
Counsel for the Petitioner: R.P. Singh, Rahul Ranjan, Yash Aggarwal, Nirmal Dixit, Shivam Sharma, Advocates.
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