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Home » Laws » GST Case Laws » GLOBUS SPIRITS LTD. v. UNION OF INDIA & ANR.

GLOBUS SPIRITS LTD. v. UNION OF INDIA & ANR.

High Court, Delhi
Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice

GLOBUS SPIRITS LTD.
v.
UNION OF INDIA & ANR.

W.P. (C) 2469/2021 dated 23.02.2021

Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 74
Decision : Interim

Review on Disputed Bank Account Attachment and Refund Request – The Petitioner challenged orders summoning them to give evidence – and provisionally attaching funds in their bank account under tax regulations. – The petitioner argues that to avoid business disruption, – they were forced to deposit a significant amount with the authorities, – but no further action has been taken by the respondents, – leading to a request for a refund. – The court noted that the respondents have not yet issued the required notices to the petitioner, – implying a lack of urgency on their part. – The court suggested that a direction might be needed to ensure the refund – unless the notices are issued promptly. – The respondent requested more time to gather instructions, – and the case was scheduled for a further hearing.

Represented by:

Counsel for the Petitioner: J.P. Sengh, Sr. Adv. with Rajinder Singh, Moin Khan, Nikunj Verma,  Lakshya Dheer, Sneha & Zubin Sengh, Advs.

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