OM PRAKASH GUPTA v. PR. ADDITIONAL DIRECTOR GENERAL DGGI & ORS.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
OM PRAKASH GUPTA
v.
PR. ADDITIONAL DIRECTOR GENERAL DGGI & ORS.
W. P. (C) 11000/2024 & CM APPL. 29085/2025 dated 14.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 74 & 83
Rule Number : Rule 159
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Circular No. CBEC-20/16/05/2021-GST/359 dated 23.02.2021
Decision : Disposed off
Provisional attachment of Bank account – Prior intimation issued only one day prior to issuance of SCN – Fraudulent ITC availment from non-existent suppliers – Coordinate Bench upheld provisional attachment following Radha Krishan Industries(2021 Taxo.online 534) principles stating attachment ceases after final order – Supreme Court passed final Section 74 order passed during writ pendency with appeal filed by petitioner – Held: Writ petition disposed – Department to lift bank account freeze within one week .
Represented By:
Counsel for the Petitioner: Sumit K. Batra, Manish Khurana, Priyanka Jindal, Advs.
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