M/S Selection Trading Co. v. Principal Commissioner Of Goods And Service Tax East Delhi & ANR.

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15481/2024 M/S SELECTION TRADING CO.

.....Petitioner Through:

Mr. Pranay Jain and Mr. Karan Singh, Advs.

versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX EAST DELHI & ANR.

.....Respondents Through:

Ms. Monica Benjamin, Sr.

Standing Counsel for R-1

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R

% 22.11.2024 1.

We take note of the central challenge which stood raised and stands captured in our order of 06 November 2024. 2.

Ms. Monica Benjamin, learned counsel who has entered appearance on behalf of the respondents, submits that subsequent to 12 May 2020 another provisional attachment order under Section 83 of the Central Goods and Services Tax Act, 2017 ["CGST Act"] had come to be issued. However, and undisputedly even that order would not survive post the passing of the period of one year. 3.

In view of the aforesaid, we allow the instant writ petition and quash the provisional attachment order. The concerned bank/financial institutions would have to proceed accordingly. The account shall stand defreezed.

4.

The aforesaid would be without prejudice to the right of the 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 27/11/2024 at 12:24:06

respondents to take the proceedings referable to Section 73 and 74 of the CGST Act further, in accordance with law. 5.

The present writ petition is disposed of in terms of the above. YASHWANT VARMA, J.

DHARMESH SHARMA, J.

NOVEMBER 22, 2024 sp 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 27/11/2024 at 12:24:06