2022 (2) TMI 511

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....ya Makkar and Mr. Anant Nigam, Advocates. Respondent Through Mr. Harpreet Singh, standing counsel. J U D G M E N T MANMOHAN, J: (Oral) C.M.Nos.6909-6910/2022 Exemption allowed, subject to all just exceptions. Accordingly, the applications stand disposed of. W.P.(C) No.2408/2022 & C.M.No.6908/2022 1. The petition has been heard by way of video conferencing. 2. Present wri....

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....is not a taxable person as defined under Section 2(107), CGST Act, 2017 and is not registered under the CGST Act, 2017. He states that the provisional attachment of the bank accounts of the petitioner's daughter has already been quashed by this Court vide order dated 15th May, 2021 passed in in W.P.(C) No.2348/2021. 5. Learned counsel for the Petitioner states that the provisional attachment or....