Glacier Merchants v. Principal Commissioner Of Goods And Service Tax & ANR.

$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2337/2025 GLACIER MERCHANTS .....Petitioner Through:

Mr. Mayank Gupta and Mr.

Deepanshu Gupta, Advs.

versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX & ANR.

.....Respondents Through:

Mr. Atul Tripathi, SSC for R1/CBIC.

Mr. Diwanshu Thakur, Adv. for R-2.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 24.02.2025 CM APPL. 11020/2025 (Ex.) Allowed, subject to all just exceptions.

The application is disposed of.

W.P.(C) 2337/2025 1.

The writ petitioner is aggrieved by the communication dated 03 April 2023 pursuant to which the respondent no. 1 has issued debit freeze orders.

2.

Undisputedly, the provisional attachment made with reference to powers conferred by Section 83 of the Central Goods and Service Tax Act, 2017 cannot operate beyond a period of twelve months. In view of the aforesaid, it is ex facie apparent that the impugned order of attachment cannot continue in law.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/03/2025 at 14:35:50

3.

We, accordingly, render a declaration to the aforesaid effect and require the financial institution to proceed further in accordance with the above.

4.

The aforesaid shall, however, be subject to any further orders that may have been passed by the respondents and the existence of any other legal impediment.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J..

FEBRUARY 24, 2025/DR The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/03/2025 at 14:35:50