SPNN BUSINESS SERVICES PVT. LTD. v. COMMISSIONER OF CENTRAL TAX (GST), DELHI SOUTH & ANR.
High Court, Delhi
Rajiv Sahai Endlaw, Justice & Sanjeev Narula, Justice
SPNN BUSINESS SERVICES PVT. LTD.
v.
COMMISSIONER OF CENTRAL TAX (GST), DELHI SOUTH & ANR.
W.P. (C) 2435/2021 dated 22.02.2021
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 83
Rule Number : Rule 159
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
Bank Account Attachment and Business Functioning – The Petitioner challenged the provisional attachment of its bank accounts, – arguing that this action has crippled the company’s operations, preventing the payment of salaries to 15,000 employees and other statutory dues. – The petitioner seeks relief from the attachment to resume normal business functions. – In court, the petitioner highlighted the severe operational disruptions caused by the attachment. – The respondent’s requested time to file a status report. – The court acknowledged the petitioner’s concerns, allowed the exemption application, – and scheduled the next hearing, directing the respondent to submit the requested report.
Represented by:
Counsel for the Petitioner: Tarun Gulati, Sr. Adv. with Vibhooti Malhotra, Advs.
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