M/s NEUTRON STEEL TRADING PVT LTD & ORS. v. UNION OF INDIA & ORS.
High Court, Delhi
Rajiv Shakdher, Justice & Talwant Singh, Justice
M/s NEUTRON STEEL TRADING PVT LTD & ORS.
v.
UNION OF INDIA & ORS.
W.P.(C) 1392/2021 dated 25.02.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 83, 7
Rule Number : Rule 159
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
Provisional Tax Attachment – The Petitioner challenged an order concerning the provisional attachment of bank accounts. – The petitioners argued that the provisional attachment of their bank accounts was not legally supported under the relevant provision. – The Revenue’s representative admitted that this was a clerical error, and the correct provision was cited. – Additionally, the petitioners raised concerns about the constitutionality of certain rules and the merits of the notice and order. – The court decided to examine the case further, issued notices to the respondents, – and directed them to submit counter-affidavits within six weeks. – The petitioners chose not to pursue their stay application, which was subsequently closed.
Represented by:
Counsel for the Petitioner: Tejpal Kang, Advocate.
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