2025 (10) TMI 1182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lication stands disposed of. W.P.(C) 16259/2025 & CMAPPL.66504/2025 (stay) 3. The present petition has been filed by the Petitioner - M/S GMG Tradelink Pvt. Ltd. under Article 226 of the Constitution of India, inter alia, assailing the impugned order dated 6th March, 2025 passed by the Principal Additional Director General, Directorate General of GST Intelligence, Head quarters (hereinafter, 'impugned order'). 4. Vide the impugned order, Petitioner's current accounts in ICICI Bank Ltd., Bhiwani Mandi Branch, bearing Nos. 360005000924 and 3600055000149 have been provisionally attached. 5. Ld. Counsel for the Petitioner submits that the impugned order, directing provisional attachment of the Petitioner's bank accounts, was passed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... attachment of Petitioner's bank accounts. 9. Issue notice. Mr. Harpreet Singh, ld. SSC accepts notice on behalf of the Respondent. 10. Ld. SSC on behalf of the Respondents has placed on record Notification No. 14/2017 dated 1st July, 2017, issued by Ministry of Finance, Department of Revenue, Central Board of Excise and Customs (hereinafter, 'Notification dated 1st July, 2017), to the effect that the Principal, Additional Director General, Goods and Services Tax Intelligence is equivalent to Principal Commissioner, Goods and Services Tax. 11. In this regard, Notification dated 1st July, 2017 reads as under: Government of India Ministry of Finance Department of Revenue Central Board of Excise and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Goods and Services Tax or Principal Additional Director General, Audit Principal Commissioner   4. Additional Director General, Goods and Services Tax Intelligence or Additional Director General, Goods and Services Tax or Additional Director General, Audit Commissioner   5. Additional Director, Goods and Services Tax Intelligence or Additional Director, Goods and Services Tax or Additional Director, Audit Additional Commissioner 6. Joint Director, Goods and Services Tax Intelligence or Joint Director, Goods and Services Tax or Joint Director, Audit  Joint Commissioner 7. Deputy/Assistant Director, Goods and Services Tax Intelligence or Deputy/Assistant Director, Goods and Servi....