2024 (1) TMI 1242 - HC - GST

Permission to petitioner to operate his bank account - HELD THAT - Mr. Satish Aggarwala, learned counsel for the respondent, seeks time to take instructions as to the statutory provisions under which the said communication was issued and whether the same is still operative. List on 26.07.2023.

Summary

Issues involved:
The issues involved in the judgment are the challenge to a letter dated 29.04.2019 passed u/s 83 of the Central Goods and Services Tax Act, 2017, and a communication dated 14.05.2018 directing buyers not to make payment to the petitioner.

Challenge to letter dated 29.04.2019:
The letter dated 29.04.2019, passed u/s 83 of the Central Goods and Services Tax Act, 2017, was challenged by the petitioner. However, it was noted that the said order is no longer operative in view of Section 83(2) of the Act, making the relief sought by the petitioner in this regard academic.

Communication dated 14.05.2018:
Authorities issued a communication on 14.05.2018 directing buyers not to make payment to the petitioner until further verification. The Court inquired about the provisions of the Act under which this communication was issued, likening it to a garnishee order. The respondent's counsel sought time to confirm the statutory provisions under which the communication was issued and whether it is still in effect.

Conclusion:
The matter was listed for further hearing on 26.07.2023 to allow the respondent's counsel time to ascertain the statutory basis and current status of the communication dated 14.05.2018.