2025-VIL-1147-DEL
  1. Home
  2. 2025-VIL-1147-DEL

SGST High Court Cases

GST – Summon as a witness, Provisional attachment of bank accounts absence any investigation, alleging fraudulent availment of ITC – Whether the provisional attachment of the petitioner's bank accounts was justified and in accordance with the principles of natural justice – HELD – The petitioner was only summoned as a witness and no investigation was initiated against it. The provisional attachment order was issued even before the petitioner's official could respond to the summons. The impugned letter rejecting the petitioner's application for withdrawal of the attachment was also unreasoned and communicated to the petitioner with a substantial delay - The alleged GST evasion amount was around Rs. 3.1 crores, whereas the provisional attachment of 11 bank accounts with a total balance of over Rs. 15 crores is prima facie disproportionate - Moreover, non-communication of the impugned letter dated 25th September, 2025 till 4th November, 2025 is also a completely irregular procedure and would be violative of the principles of natural justice as the same would disable the petitioner from availing its remedies in accordance with law - the provisional attachment of the bank accounts of the Petitioner cannot be continued. Even if the case of the Department is taken at its highest for filing an appeal against any order that may be passed for fraudulent availment of ITC, the pre-deposit would only be 10% - the provisional attachment of the petitioner's bank accounts cannot be continued in the present case. The petitioner is directed to maintain a minimum balance of Rs. 1Crore in any of the attached accounts, and allowed to operate its bank accounts in the ordinary course of business – Ordered accordingly
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?