2023 (8) TMI 172

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner Through: Mr. Vinit Trehan, Mr. Apar Arora & Ms. Bhavya Jain. Advs. For the Respondents Through: Mr. Satish Aggarwala, Adv. for R-1 with Mr. Neeraj Prasad, ADG, DGGSTI, Gurugram Zonal Unit. ORDER 1. The petitioner has filed the present petition, inter alia, impugning a communication/order dated 29.04.2019 purportedly issued under Section 83 of the Central Goods & Service Tax Act, 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation sent to various customers of the petitioner (namely, Gravita India Ltd. (Unit-II), Gravita Metal Inc., Sarika Industries Pvt. Ltd. and Gravita India Ltd.) directing them not to make payments for the goods supplied by the petitioner. The petitioner has also filed a communication dated 14.05.2018 sent by the respondent (DGGSTI) addressed to M/s Radha Krishan Industries, Kala Amb, Himachal Prad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....missioner to issue orders for provisional attachment of assets including the bank account of the taxpayer provided that it is necessary to protect the interest of the Revenue. We do not find that there is any specific noting in the files, to the effect that such an action is necessary in the facts of the present case. Although, the files produced today indicate that there are allegations of wrongf....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....against supplies made by the petitioner is also without authority of law. 11. Mr. Aggarwala, learned counsel appearing for the respondents assures this Court that respondents will be more careful in future in ensuring that orders such as attachment of the bank accounts or assets is issued strictly in accordance with the provisions of the CGST Act. 12. In view of the above, we don't consider ....