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2022 (5) TMI 791 - HC - GSTProvisional attachment of Bank Accounts of petitioner - section 83 of CGST Act - case of petitioner is that the allegation of fake Input Tax Credits (ITCs) is against an entity going by the name Vibe Tradex, which is a proprietorship concern of Mr. Chaman Goel’s brother i.e., one, Mr. Chirag Goel and the the petitioner-company has nothing to do with Vibe Tradex - HELD THAT:- Having regard to the stand taken by Mr. Singh that under Rule 159(5) of the CGST Rules, 2017 (2017 Rules), the petitioner-company can file an objection to have the provisional attachment lifted, the writ petition is disposed off with the direction to the respondents/revenue, to treat the writ petition as an objection under sub-rule 5 of Rule 159 of the 2017 Rules - For this purpose, the authorized representative of the petitioner-company will present herself/himself before the concerned officer on 17.05.2022, at 11:30 P.M. - The concerned officer, after according personal hearing to the authorized representative of the petitioner-company, will pass a speaking order. Petition disposed off.
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