M/S Osiya Metal Industries (Through Its Proprietor Sh Subham Agarwal v. Director General, Directorate General Of Goods And Services Tax Intelligence (Through Its Additiona

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IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 11368/2024 M/S OSIYA METAL INDUSTRIES (THROUGH ITS PROPRIETOR SH SUBHAM AGARWAL .....Petitioner Through:

Mr. R.P. Singh, Mr. Pankaj Chaudhary, Mr. Anant Vijay & Mr. Aman Sinha, Advs.

Versus

DIRECTOR GENERAL,DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (THROUGH ITS ADDITIONAL DIRECTOR GENERAL) & ANR. .....Respondent Through:

Mr. Atul Tripathi, Mr. V.K. Attri & Mr. Rishi Gupta, Advs. for R-1.

Mr.

Kuber Dewan, Ms.

Neeharika Aggarwal & Mr. Kautubh Srivastava, Advs. for R-2.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R

% 11.09.2024 1.

The petitioner has filed the present petition, inter alia, impugning an order dated 02.05.2024 passed under Section 83(1) of the Central Goods & Services Tax Act, 2017 / the Delhi Goods & Services Tax Act, 2017 (hereafter the CGST Act / the DGST Act) whereby the petitioner's bank account (Current Bank A/c No. 349005001076) maintained with ICICI Bank, Vishwas Nagar, Delhi-110032 was provisionally attached. 2.

The petitioner submits that he has filed an objection / representation under Rule 159(5) of the Central Goods & Services Tax Rules, 2017 / the Delhi Goods & Services Tax Rules, 2017 (hereafter the CGST Rules / the DGST Rules), however, the same has not been considered by the respondents as yet.

3.

Mr. Tripathi, learned counsel appearing for respondent no.1 submits 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 19/09/2024 at 12:10:17

that the concerned authority shall pass an order in respect of the petitioner's objection under Rule 159(5) of the CGST Rules / the DGST Rules within a period of four weeks from today.

4.

The respondents are bound down to the said statement. 5.

In view of the above, no further orders are required to be passed at this stage. However, we direct that the concerned authority shall afford the petitioner an opportunity to be heard before passing any order in respect of the objection / representation preferred by the petitioner. 6.

The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J SACHIN DATTA, J SEPTEMBER 11, 2024 'gsr'

Click here to check corrigendum, if any 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 19/09/2024 at 12:10:17