2023 (8) TMI 172

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....n, 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, 2017 (hereafter the 'CGST Act'). Admi....

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....itioner (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 Pradesh directing the said entity not to relea....

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....ment 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 wrongful availment of Input Tax Credit by the petition....