Tirupati Overseas v. the Principal Commissioner of GST and Ors.
Case brief
What is this about?
This order addresses five writ petitions challenging the freezing of bank accounts under Section 83(1) of the CGST Act. The Court found that petitioners failed to ascertain reasons for freezing. The Court directed the GST Department and banks to send copies of freezing orders and communicate reasons to petitioners.
What did the court decide?
Directions issued to respondents to send copies of freezing orders and communicate reasons; petitioners informed of right to object under Rule 159(5).
What the court decided
$~53, 54, 66, 67, 68, 69 & 70
- IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11678/2024 (53) TIRUPATI OVERSEAS .....Petitioner Through: Ms. Pratiti Rungta, Advocate. versus THE PRINCIPAL COMMISSIONER OF GST AND ORS .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel for CGST along with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates. Mr. Kuber Dewan, Mrs. Neeharika Aggarwal and Mr. Kaustubh Srivastava, Advocates for R-3/ICICI Bank. + W.P.(C) 11682/2024 (54) TIRUPATI OVERSEAS .....Petitioner Through: Ms. Pratiti Rungta, Advocate. versus THE PRINCIPAL COMMISSIONER OF GST AND ORS .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel for CGST along with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates. + W.P.(C) 11661/2024 (66) SAMEER GARG .....Petitioner Through: Ms. Pratiti Rungta, Advocate. versus THE PRINCIPAL COMMISSIONER OF GST AND ORS .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel for CGST along with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates. Mr. Kuber Dewan, Mrs. Neeharika Aggarwal and Mr. Kaustubh
This is a digitally signed order. 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 03/09/2024 at 11:56:58
Srivastava, Advocates for R-3/ICICI Bank. + W.P.(C) 11662/2024 (67) SAMEER GARG .....Petitioner Through: Ms. Pratiti Rungta, Advocate. versus THE PRINCIPAL COMMISSIONER OF GST AND ORS .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel for CGST along with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates. + W.P.(C) 11668/2024 (68) GIAN CHAND SINGHAL .....Petitioner Through: Ms. Pratiti Rungta, Advocate. versus THE PRINCIPAL COMMISSIONER OF GST AND ORS .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel for CGST along with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates. + W.P.(C) 11681/2024 (69) AASHNA SINGHAL .....Petitioner Through: Ms. Pratiti Rungta, Advocate. versus THE PRINCIPAL COMMISSIONER OF GST AND ORS .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel for CGST along with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates. + W.P.(C) 11691/2024 (70) MAHADEV SOFTWARE PRIVATE LIMITED .....Petitioner Through: Ms. Pratiti Rungta, Advocate. versus THE PRINCIPAL COMMISSIONER OF GST AND ORS
Issues for consideration
1 issue framed by the court
Whether to grant interim relief regarding frozen bank accounts under Section 83(1) of the CGST Act before verifying reasons and service of orders.
Parties & counsel
- petitioner
TIRUPATI OVERSEAS
- petitioner
SAMEER GARG
- petitioner
GIAN CHAND SINGHAL
- petitioner
AASHNA SINGHAL
- petitioner
MAHADEV SOFTWARE PRIVATE LIMITED
- respondent
Case details
As recorded by the court registry
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