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High Court of DelhiW.P.(C)/12108/2024

Abdul Aziz Malik v. Union Of India & ORS.

2024-09-02Hon'Ble Mr. Justice Vibhu Bakhru,Hon'Ble Mr. Justice Sachin Datta2 pages

$~63 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 12108/2024 ABDUL AZIZ MALIK .....Petitioner Through:

Mr Subham Chouhan, Advocate.

versus UNION OF INDIA & ORS.

.....Respondents Through:

Mr Harpreet Singh, SSC, Ms Suhani Mathur, and Mr Jatin Kumar Gaur, Advocates.

CORAM:

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

O R D E R

% 02.09.2024 1.

Issue notice. The learned counsel for the respondents accepts notice. 2.

The petitioner has filed the present petition impugning an order dated 14.05.2019 (hereafter the impugned order) passed under Section 83(1) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) whereby the petitioner's bank account bearing No.00032000024013 maintained with HDFC Bank, KG Marg, New Delhi, was provisionally attached.

3.

In terms of Section 83(2) of the CGST Act, any order passed under Section 83(1) of the CGST Act would not be operative after expiry of the period of one year from the date of the issuance of such order. 4.

In view of the above, concededly, the impugned order is not operative as on date.

5.

Thus, we consider it apposite to direct that the concerned bank shall not interdict the petitioner from operating its bank account on the basis of 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 04/09/2024 at 12:30:56

the impugned order.

6.

It is clarified that this order is confined only to the impugned provisional attachment order dated 14.05.2019 and would not be read as operative against any other order passed either by the respondent or any other authority.

7.

The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J SACHIN DATTA, J SEPTEMBER 02, 2024 M 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 04/09/2024 at 12:30:56