This court does not find any reason to entertain this writ petition wherein petitioner has challenged the order passed by Deputy Director, freezing account of the petitioner in exercise of power under Section 83 of CGST Act. The contention of the petitioner is that Deputy Director not being of the rank of Commissioner did not have jurisdiction to pass such an order or issue such communication.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts —–The petitioner challenged the order dated 03.02.2021 passed by Deputy Director, Agra Regional Unit, DGGI, freezing account of the petitioner under Section 83 of the Act, 2017. The petitioner counsel submitted that Deputy Director not being of the rank of Commissioner did not have jurisdiction to pass such an order or issue such communication. The Supreme Court of India dismissed the petition with the observation that they donot have any ground to entertain these matters. The court observed that communication impugned has outlived its utility and there is no reason to entertain this writ petition.
Held that:- The Hon’ble High Court dismiss the petition.
This court does not find any reason to entertain this writ petition wherein petitioner has challenged the order passed by Deputy Director, freezing account of the petitioner in exercise of power under Section 83 of CGST Act. The contention of the petitioner is that Deputy Director not being of the rank of Commissioner did not have jurisdiction to pass such an order or issue such communication.
Section 83 of the CGST Act, 2017 — Provisional Attachment of Bank Accounts —–The petitioner challenged the order dated 03.02.2021 passed by Deputy Director, Agra Regional Unit, DGGI, freezing account of the petitioner under Section 83 of the Act, 2017. The petitioner counsel submitted that Deputy Director not being of the rank of Commissioner did not have jurisdiction to pass such an order or issue such communication. The Supreme Court of India dismissed the petition with the observation that they donot have any ground to entertain these matters. The court observed that communication impugned has outlived its utility and there is no reason to entertain this writ petition.
Held that:- The Hon’ble High Court dismiss the petition.