2022 (9) TMI 263

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ar and Mr. Anant Nigam, Advs. Respondents Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advs. for R-1. Mr Satyakam, ASC with Mr. Alok Raj, Adv. for R-2. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM APPL.38563/2022 1. Allowed, subject to the petitioners filing legible copies of annexures, at least three days befo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....18. 5. To be noted, M/s Hy-Link Overseas Pvt. Ltd., even according to the respondents, is a registered taxable person under the provisions of the Central Goods and Services Tax Act, 2017. 6. The record shows that on 27.03.2019, an attachment order was passed, albeit prior to the impugned attachment order dated 20.07.2022. 7. The record also shows that a show cause notice dated 10.05.2022 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pugned provisional attachment order is the following. (i) A plain reading of the impugned attachment order dated 20.07.2022 would show, that Hy-Link Overseas Pvt. Ltd. is the registered taxable person under the provisions of the Central Goods and Services Tax Act, 2017 [in short, "CGST Act"]. (ii) That the subject property is not an asset of M/s Hy-Link Overseas Pvt. Ltd. ....