TaxTMI 
TaxTMI 
2025 (8) TMI 1202
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....ging the order dated 6th March, 2025 as also the order dated 18th April, 2025 (hereinafter, the 'impugned orders'), issued by the Deputy Excise & Taxation Commissioner (State Tax) Gurgaon North. 3. The Petitioner herein is a company registered in Delhi, bearing GST Registration Number: 07AAMCB8784B1ZE. The Petitioner company has filed the present petition challenging the impugned orders wherein the bank account of the Petitioner being Account No. 53105135385 maintained at the Standard Chartered Bank, DLF Building No. 7A, Gurgaon and Account No. 50200099256239 at HDFC Bank, Manesar, Gurgaon are sought to be attached. 4. A brief background of the matter is that an investigation was commenced against one M/s Wings Operations and Tech....
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....etails of the filing of the said appeal have been placed on record in the present petition as "Annexure P-8". In terms of the same, the mandatory pre-deposit under Section 107 of the CGST Act, 2017, is stated to have been made by M/s Wings Operations and Technology India Pvt. Limited. 7. Despite this being the position, the grievance of the Petitioner herein is that the impugned orders have been passed by the Deputy Excise & Taxation Commissioner (State Tax) Gurgaon North, dated 6th March, 2025 and 18th April, 2025, attaching the bank accounts of the Petitioner i.e., Benito Operations & Technologies Pvt. Ltd. 8. On the last date of hearing, i.e., 1st May, 2025 it was submitted by ld. Counsel for the Petitioner that once an appeal has ....
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....emand issued to the original firm in DRC-01. 2. Moreover, the directors and shareholder of M/s Wing Operations & Technologies India Pvt. Ltd. and M/s Benito Operations & Technologies Pvt. Ltd. GSTIN: 07AAMCB8784B1ZE are same persons namely Mrs. KIRAN GUPTA & Mr. ASH1SH DEEP BANSAL and section 89 of HGST Act, 2017 & CGST Act, 2017 provide for the liability of director of private company. 3. The modus of operandi of both the taxpayers is similar. It is also observed that most of the suppliers & recipients of both the said taxpayers are same. At the same time, M/s Shyam Avtar (GSTIN: 07AACCR5195E2ZA) is common supplier to the abovementioned taxpayers." 11. It appears that under these circumstances, the impugned order....
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....pondents with regard to maintainability of the writ petition before this Court on the ground of lack of territorial jurisdiction is concerned, is not sustainable since cause of action is a bundle of fact and in the facts and circumstances of the present case I am of the considered view that part of cause of action arose within the territorial jurisdiction of this Court since petitioner's bank account in Kolkata was attached though may it be by an authority in Guwahati and in view of the fact that petitioner is a registered person in Kolkata and as such writ petition before this Court against the impugned order passed by the authority at Guwahati is maintainable." 16. Issue Notice. Ms. Monika Benjamin, Senior Standing Counsel who ge....