M/s MJ BIZCRAFTS LLP THROUGH PARTNER RAJENDER KUMAR v. CENTRAL GOODS AND SERVICES TAX DELHI SOUTH COMMISSIONERATE THROUGH ITS COMMISSIONER & ORS.

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice

M/s MJ BIZCRAFTS LLP THROUGH PARTNER RAJENDER KUMAR

CENTRAL GOODS AND SERVICES TAX DELHI SOUTH COMMISSIONERATE THROUGH ITS COMMISSIONER & ORS.

W.P.(C) 9061/2025 & CM APPL. 38572/2025 dated 10.07.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Decision : In favour of assessee

Provisional attachment – Petitioner appealed against order with 10% pre-deposit – In view of Section 107(7) once appeal filed and pre-deposit made recovery proceedings deemed stayed – Provisional attachment cannot survive post final adjudication under Section 74 – Held: Writ petition disposed – Provisional attachment quashed – Bank directed to defreeze and permit operation forthwith .

Represented By:

Counsel for the Petitioner: R.P. Singh, Aman Sinha, Anant Vijay, Yash Agarwal, Rahul Ranjan & Prashasti, Advs.

M/s MJ BIZCRAFTS LLP THROUGH PARTNER RAJENDER KUMAR v. CENTRAL GOODS AND SERVICES TAX DELHI SOUTH COMMISSIONERATE THROUGH ITS COMMISSIONER & ORS.

M/s MJ BIZCRAFTS LLP THROUGH PARTNER RAJENDER KUMAR v. CENTRAL GOODS AND SERVICES TAX DELHI SOUTH COMMISSIONERATE THROUGH ITS COMMISSIONER & ORS.

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