CCN DIGITAL PRIVATE LIMITED v. COMMISSIONER OF STATE GOODS AND SERVICES TAX & ANR.

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

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

CCN DIGITAL PRIVATE LIMITED

COMMISSIONER OF STATE GOODS AND SERVICES TAX & ANR.

W.P. (C) 13282/2023 & CM APPL. 52436/2023 dated 12.10.2023

Law : GST

Act Name : Central Goods & Services Tax Act, 2017 & Delhi Goods & Services Tax Act, 2017

Relevant Section : Section 83 & Section 107

Decision : In favour of assessee

Adjudicating Authority (AA) issued SCN, pointing out certain discrepancies in the ITC availed under the returns – The Petitioner contended without affording the any opportunity to be heard, AA passed the impugned order raising a demand of ₹44 lacs – Aggrieved by the aforesaid decision, the petitioner preferred an appeal under Section 107 of the Delhi GST Act, 2017 – The petitioner also deposited 10% of the disputed amount as required for maintaining the said appeal. Respondents have proceeded to provisionally attach the petitioner’s bank account u/s 83 of the CGST Tax Act, 2017 – Held that: Disposed of the writ petition – Petitioner’s bank account will be unfrozen – Directed that the concerned bank shall not interdict the operation of the bank accounts on the basis of the freezing order dated 23.06.2023 passed under Section 83 of the CGST Act.

Represented By:

Counsel for the Petitioner: Ruchir Bhatia, Adv.

CCN DIGITAL PRIVATE LIMITED v. COMMISSIONER OF STATE GOODS AND SERVICES TAX & ANR.

CCN DIGITAL PRIVATE LIMITED v. COMMISSIONER OF STATE GOODS AND SERVICES TAX & ANR.

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