VKS Industries Vs Commissioner, Central Excise And CGST
Date: February 13, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, AMIT MAHAJAN
Subject Matter
Provisional attachment order cannot be extended
Summary
It is not disputed that the provisional attachment order dated 06.02.2020 was passed in exercise of powers under Section 83 of the CGST Act. In terms of Sub-section (2) of Section 83 of the CGST Act, the provisional attachment would cease to have any…
1. The petitioner has filed the present petition, inter alia , praying as under: a) “issue a writ of Mandamus or any other appropriate writ or order, directing the Respondent to set aside his Order dated 06.02.2020 and defreeze the Petitioner’s Axis Bank Account No. 913020053428041 at the earliest. b) award the cost of the writ petition;” 2. The petitioner is aggrieved by the act…