Nitesh Jain Mangal Chand Vs Senior Intelligence Officer, DGGI, CZU
Date: April 2, 2023
Subject Matter
Delay in issuing the SCN cannot be a reason to continue attachment under Section 83
Summary
The case explains a scenario where a businessman engaged in manufacturing aluminium frames and UPVC windows was accused of bill trading in violation of CGST Act provisions. The tax evasion amount was alleged to be nearly INR 98 crores, and seizure wa…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner prays for a mandamus directing the respondents being the Senior Intelligence Officer, Directorate of Goods and Services Tax Intelligence (DGGSI) to remove the provisional attachment of the bank accounts of the petitioner and return the electronic devices seized vide mahazar dated 24.01.2019. 2. The petitioner claims to be engaged…