Home » Laws » GST Case Laws » 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

High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice

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

W.P.(C) 5712/2025 & CM APPL. 26041/2025 dated 01.05.2025

Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 83, 107 & 122(1A)
Rule Number : Rule 108
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim

Provisional attachment – Attachment of bank account – Appeal filed along with pre deposit Whether attachment under Section 83 of HGST/CGST Act can be carried out once appeal filed with pre-deposit? – Respondents contended new company registered to evade tax demand, same directors and shareholders as original company, common suppliers and modus operandi – Held: Banks to comply with stay order – Issue notice to Deputy Excise & Taxation Commissioner (ST) Gurgaon North – List matter on 18.08.2025.

Represented By:

Counsel for the Petitioner: Bharat Bhushan, Nidhi Gupta & Anunay Mishra, Advocates

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