WATERMELON MANAGEMENT SERVICES (P.) LTD. v. COMMISSIONER OF CENTRAL TAX, GST DELHI (EAST)
High Court, Delhi
Manmohan, Justice & Sanjeev Narula, Justice
WATERMELON MANAGEMENT SERVICES (P.) LTD.
v.
COMMISSIONER OF CENTRAL TAX, GST DELHI (EAST)
WP (C) No. 3274 of 2020,3274 of 2020 dated 29.05.2020
Law :Â GST
Act Name :Â Central Goods & Service Tax Act, 2017
Relevant Section :Â Section 74, 83
Rule Number :Â Rule 159
Rule Name :Â Central Goods and Services Tax Rules, 2017
Decision :Â In favour of assessee
Provisional Attachment Without Initiation of Proceedings – No Notice Issued Under Section 74 of CGST Act, 2017 – Attachment of Bank Account Under Section 83 Challenged – Held that: In Absence of Pending Proceedings Under Section 74, Action Under Section 83 Is Without Authority of Law – Remedy Available Under Rule 159(5) of CGST Rules to File Objection Within Seven Days – Following Gujarat High Court’s Decision in Pranit Hem Desai, Writ Petition Treated as Objection Under Rule 159(5) – Respondent Directed to Dispose of Objection Within Three Working Days – Writ Petition Disposed of With Directions for Time-Bound Disposal.
REPRESENTED BY :
Counsel For the Petitioner: Sunil Upadhyay, Advocates
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