This court dismissed the writ petition whereby petitioner has challenge the order passed by Additional Director freezing its account.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank accounts —–The petitioner challenged the order dated 03.02.2021, thereby freezing account of the petitioner under Section 83 of the Act, 2017. The counsel for the petitioner submitted that Deputy Director, DGGI not being of the rank of Commissioner did not have jurisdiction to pass such an order or issue such communication. The counsel for the respondent submitted that this very order was the subject matter of the challenge by this very petitioner before Supreme Court of India and the said petition was dismissed with the observation that “we find no ground to entertain these matters”. The Court observed that seeking same relief as prayed before Supreme Court and also the fact that subsequent to issuance of the communication dated 03.02.2021, another order dated 25.02.2021 has been passed by the Additional Director, freezing the same account, as such, communication impugned herein, even otherwise has outlived its utility.
Held that:- The Hon’ble High Court dismissed the petition.
This court dismissed the writ petition whereby petitioner has challenge the order passed by Additional Director freezing its account.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank accounts —–The petitioner challenged the order dated 03.02.2021, thereby freezing account of the petitioner under Section 83 of the Act, 2017. The counsel for the petitioner submitted that Deputy Director, DGGI not being of the rank of Commissioner did not have jurisdiction to pass such an order or issue such communication. The counsel for the respondent submitted that this very order was the subject matter of the challenge by this very petitioner before Supreme Court of India and the said petition was dismissed with the observation that “we find no ground to entertain these matters”. The Court observed that seeking same relief as prayed before Supreme Court and also the fact that subsequent to issuance of the communication dated 03.02.2021, another order dated 25.02.2021 has been passed by the Additional Director, freezing the same account, as such, communication impugned herein, even otherwise has outlived its utility.
Held that:- The Hon’ble High Court dismissed the petition.