Case Law Details
Brijbihari Concast Pvt. Ltd. Vs Director General Directorate General of GST Intelligence Meerurt Zonal Unit & Anr (Delhi High Court)
The Delhi High Court intervened in the case of Brijbihari Concast Pvt. Ltd. Vs Directorate General of GST Intelligence regarding the provisional attachment of the petitioner’s bank account under Section 83 of the Central Goods and Service Tax Act, 2017 (CGST Act). The petitioner contested the attachment and filed objections, seeking resolution.
Despite the petitioner’s submission of objections and a representation dated 19.01.2024, followed by dispatch on 03.02.2024, there was no resolution provided by the authorities. The court took note of this and directed the Competent Authority to dispose of the objections within a period of two weeks, ensuring a personal hearing for the petitioner.
The respondents assured the court that the objections are under consideration and pledged to address them within the specified timeframe. The court accepted this assurance, emphasizing the importance of timely resolution and providing the petitioner with the opportunity for further legal recourse if needed.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner impugns order dated 18.12.2023, whereby the bank account of the petitioner has been provisionally attached under Section 83 of the Central Goods and Service Tax Act, 2017.
2. Learned counsel for petitioner submits that petitioner has objected to the said provisional attachment and filed a representation dated 19.01 .2024, which was dispatched on 03.02.2024. He submits that despite service of the same, it has not yet been disposed of.
3. Issue Notice. Notice is accepted by learned counsel for With the consent of parties, the petition is taken up for final disposal.
4. Learned counsel for respondents submits that objections are pending consideration before the Competent Authority and assures that the same shall be disposed of within a period of two weeks from today. Assurance is accepted.
5. In view of the above, petition is disposed of, directing the Competent Authority to decide the objections filed by the petitioner to the provisional attachment within a period of two weeks from today. An opportunity of personal hearing shall also be granted to the petitioner while disposing of objections. Needless to say, it would be open to the petitioner to avail of such further remedies as may be permissible in law in case petitioner is aggrieved by any further order passed.
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