WATERMELON MANAGEMENT SERVICES (P.) LTD. v. COMMISSIONER OF CENTRAL TAX, GST DELHI (EAST)

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Manmohan, Justice & Sanjeev Narula, Justice

WATERMELON MANAGEMENT SERVICES (P.) LTD.

COMMISSIONER OF CENTRAL TAX, GST DELHI (EAST)

WP (C) No. 3274 of 2020,3274 of 2020 dated 29.05.2020

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 74, 83

Rule Number : Rule 159

Rule Name : Central Goods and Services Tax Rules, 2017

Decision : In favour of assessee

Provisional Attachment Without Initiation of Proceedings – No Notice Issued Under Section 74 of CGST Act, 2017 – Attachment of Bank Account Under Section 83 Challenged – Held that: In Absence of Pending Proceedings Under Section 74, Action Under Section 83 Is Without Authority of Law – Remedy Available Under Rule 159(5) of CGST Rules to File Objection Within Seven Days – Following Gujarat High Court’s Decision in Pranit Hem Desai, Writ Petition Treated as Objection Under Rule 159(5) – Respondent Directed to Dispose of Objection Within Three Working Days – Writ Petition Disposed of With Directions for Time-Bound Disposal.

REPRESENTED BY :

Counsel For the Petitioner: Sunil Upadhyay, Advocates

WATERMELON MANAGEMENT SERVICES (P.) LTD. v. COMMISSIONER OF CENTRAL TAX, GST DELHI (EAST)

WATERMELON MANAGEMENT SERVICES (P.) LTD. v. COMMISSIONER OF CENTRAL TAX, GST DELHI (EAST)

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