Brijbihari Concast Pvt. Ltd. Vs Directorate General of Goods And Services Tax (Delhi High Court)
Delhi High Court held that issue relating to GST evasion has to be adjudicated in accordance with law and until pending adjudication petitioner’s business cannot be prejudiced by complete attachment of bank accounts.
Facts- The present petition has been filed by the Petitioner- M/s Brijbihari Concast Pvt. Ltd through its Director Mr. Rajeev Agarwal under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ assailing the Order-in-Original dated 28th March 2024 by which the provisional attachment of the bank account of the Petitioner has been affirmed.
Conclusion- Held that as per the impugned order, the alleged evasion of GST is to the amount of Rs.15.09 crores. Even if this amount is taken into consideration, it cannot be said that the entire amount would be payable immediately. The issue relating to evasion has to be adjudicated in accordance with law. Until then, the Petitioner’s business cannot be prejudiced by complete attachment of bank accounts.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This hearing has been done through hybrid mode.
2 The present petition has been filed by the Petitioner- M/s Brijbihari Concast Pvt. Ltd through its Director Mr. Rajeev Agarwal under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ assailing the Order-in-Original bearing no. 01/MEZU/2024 dated 28th March 2024 (hereinafter ‘impugned order’) by which the provisional attachment of the bank account bearing no. 201002965063 of the Petitioner has been affirmed.
