Case Law Details
Zuric Traders Petitioner Vs Commissioner, Customs and Central Excise (Delhi High Court)
The Hon’ble High Court, New Delhi in the matter of M/s Zuric Traders v The Commissioner, Customs and Central Excise, Delhi and Anr [W.P.(C) 13911/2021 dated July 15, 2022] quashed the letter issued by the Revenue department for blocking assessee’s bank account as it does not comply with the perquisites embedded under Section 83 of the Central Goods and Services Tax Act 2017 (CGST Act).
Facts:
A Letter dated February 25,2020 (“the Letter”) was issued by the Revenue department (“the Respondent”) to the IndusInd Bank, Punjabi Bagh Branch, New Delhi to block the bank account of the M/s Zuric Traders (“the Petitioner”). Being aggrieved by the Letter, the Petitioner has filed the present writ petition to direct the Respondent for unblocking the bank account. In this regard the Hon’ble High Court issued the notice to the Respondent, to file a counter affidavit.
Petitioner’s contention:
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