JV Creatives Pvt Ltd Vs Principal Additional Director General (Delhi High Court)
Provisional Attachment under Section 83 valid when prima facie view arises that attachment is necessary to protect revenue interest
The Hon’ble Delhi High Court in the case of JV Creatives (P.) Ltd. v. Principal Additional Director General, DGGI, Gurugram Zonal Unit [W.P. (C) No. 10042 of 2024 dated July 23, 2024] dismissed the writ petition filed against the order of provisional attachment passed under Section 83 of the Central Goods and Services Tax Act (“the CGST Act”) wherein the Commissioner prima facie opined that passing of order was necessary to protect revenue interest in case where the Hon’ble High Court was of the view that there is nexus between the supplier and recipient in case wherein it has been alleged that the supplier was non-existent and the invoice has been issued without the supply of goods.
Facts:
JV Creatives (P.) Ltd. (“the Petitioner”) filed a writ petition against order dated June 26, 2024 (“the Impugned Order”) passed by DGGI Gurugram (“the Respondent”) wherein the order of provisional attachment has been passed under Section 83 of the CGST Act, alleging that the supplier of the Petitioner was non-existent and invoice have been issued without the supply of goods.
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