2021 (12) TMI 1144

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....spondents Through Mr. Ruchir Mishra, Mr. M.K.Tiwari, Advs. for R-1. Mr. Aditya Singla, Sr. SC with Mr. A. Sondhi, Mr. Yatharth Singh, Advs. for R-2 with Mr. Nikhil Mohan Goyal, Deputy Commissioner, CGST, West Delhi.   J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed challenging the order dated 14th July, 2020 issued under Form GST DRC- 22 provisionally attaching ....

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....r, 2021 of this Court in M/s. Shri Dhan Laxmi Trade House Vs. Principal Commissioner of Goods and Service Tax W.P.(C) 13080-2021 where under similar circumstances the Court allowed the petition and directed the Respondents to de-freeze the current account of the Petitioner therein. 3. Learned counsel for the petitioner also states that the impugned order is not maintainable as it does not disclos....

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....eared on behalf of the petitioner in response to the summons issued by the respondents. However, Mr. Aditya Singla, Advocate fairly admits that every provisional attachment order shall cease to have effect after expiry of one year from the date the order had been passed under Section 83(1) of the Act. 6. Learned counsel for the petitioner vehemently disputes the allegation of non-cooperation. She....