Anuj Goel (Proprietor Of M/S Goel ... vs The Commissioner Cgst Delhi East ...
2022 Latest Caselaw 704 Del

                          $~5 & 6
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                          +      W.P.(C) 3696/2022 & C.M.No.10967/2022

                                 ANUJ GOEL (PROPRIETOR OF
                                 M/S GOEL TRADING COMPANY)             ..... Petitioner
                                               Through  Mr.Keshav Kumar Verma with
                                                        Mr.Yogesh Goel, Advocates.

                                                         versus


                                 THE COMMISSIONER CGST DELHI EAST
                                 COMMISSIONERATE & ANR.              ..... Respondents
                                              Through  Mr.Harpreet Singh, SSC for GST
                                                       with Ms.Suhani Mathur, Advocate.
                                                       Mr.Tushar Sahu, Advocate for R-
                                                       2/HDFC Bank.

                          +      W.P.(C) 3697/2022 & C.M.No.10970/2022

                                 SHIKHA GOEL (PROPRIETOR OF
                                 M/S A.S. FOODS)                         ..... Petitioner
                                                Through Mr.Keshav Kumar Verma with
                                                        Mr.Yogesh Goel, Advocates.

                                                         versus

                                 THE COMMISSIONER CGST DELHI-EAST
                                 COMMISSIONERATE & ANR.              ..... Respondents
                                              Through  Mr.Harpreet Singh, SSC for GST
                                                       with Ms.Suhani Mathur, Advocate.
                                                       Mr.Tushar Sahu, Advocate for R-
                                                       2/HDFC Bank.



                          W.P.(C) Nos.3696/2022 & 3697/2022                      Page 1 of 3
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:09.03.2022
18:38:37
                           %                                       Date of Decision: 08th March, 2022

                          CORAM:
                          HON'BLE MR. JUSTICE MANMOHAN
                          HON'BLE MR. JUSTICE SUDHIR KUMAR JAIN

                                                              JUDGMENT

MANMOHAN, J (Oral):

1. Present writ petitions have been filed seeking directions to the Respondents to release/de-freeze the bank accounts of the Petitioners that had been provisionally attached by the Respondents vide orders dated 10th September, 2020 and 11th September, 2020.

2. On the last date of hearing, learned counsel for the Respondents had sought time to obtain instructions.

3. Today Mr.Harpreet Singh, learned standing counsel for the Respondent states that no fresh DRC-22 notices have been issued against the Petitioners. He also clarifies that the State GST has issued notices under Section 74 of the Delhi GST Act to the Petitioners.

4. Admittedly, after issuance of the impugned orders/letters, no fresh attachment order has been issued to the Petitioners. According to Section 83(2) of the CGST Act, every provisional attachment order ceases to have effect after the expiry of one year from the date the order was passed under Section 83(1) of the CGST Act. Consequently, the impugned provisional attachment order/letter is no longer effective.

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:09.03.2022 18:38:37

5. Accordingly, this Court directs the Respondents to defreeze the bank accounts of the Petitioners not later than three days from today. With the aforesaid directions, the present writ petitions along with pending applications stand disposed of.

MANMOHAN, J

SUDHIR KUMAR JAIN, J MARCH 08, 2022 KA

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:09.03.2022 18:38:37