MAHAVIR TRANSMISSION LIMITED v. DIRECTORATE GENERAL OF GST INTELLIGENCE(HQRS) & ANR.
High Court, Delhi
Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice
MAHAVIR TRANSMISSION LIMITED
v.
DIRECTORATE GENERAL OF GST INTELLIGENCE(HQRS) & ANR.
W.P.(C) 167/2021 & CM APPL. 478/2021 dated 07.01.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 74 & 83
Decision : Interim
Freezing of bank accounts – The petitioner, an MSME, challenged the freezing of its bank accounts by GST authorities – The authorities initially claimed the action was taken under Section 74 of the CGST Act, though no such notice had been issued – Held that: Noted that, with surprise that no notice had been issued even after one year of the search – Observed that, continuing the freezing of accounts without initiating proceedings was unjustified. It listed the matter for further hearing and allowed the petitioner to use the overdraft facilities from its banks, granting partial relief.
Represented By:
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