Sat. Jul 4th, 2020

Watermelon Management Services … vs The Commissioner, Central Tax, … on 29 June, 2020

1 min read

1. The petition has been heard by way of video conferencing.
2. Present writ petition has been filed challenging the impugned order
dated 03rd June, 2020 passed by respondent No.1 whereby it has kept the
provisional attachment orders dated 05th March, 2020 as well as
corrigendum dated 01st June, 2020 alive after specifying that the reason for
attachment was that proceeding under Section 67 of Central Goods and
Service Tax Act (hereinafter referred to as “CGST Act”) was pending
against the petitioner. However, the respondent No.1 accepted the fact that it

W.P. (C) 3618/2020 Page 1 of 7
should not conduct parallel investigation and accordingly, the respondent
No.1 handed over its investigation to Directorate General of Goods and
Services Tax Intelligence (for short “DGGI”) who had been investigating
the matter since 05th December, 2018. The relevant portion of the impugned
order reads as under:-

Source: Indian Kanoon

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