2021 (2) TMI 144

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..... l, CGSC for R-1/UOI. Mr. Harpreet Singh, Senior Standing Counsel for R-2. Mr. Sanjeev Sabharwal, Senior Panel Counsel with Mr. Hem Kumar, Advocate for R-1/UOI. Mr. Gaurang Kanth, CGSC with Ms. Biji Rajesh and Mr. Aman Singh Bakhshi, Advocates for R-1/UOI. Mr. Harpreet Singh, Senior Standing Counsel for R-2. O R D E R [VIA VIDEO CONFERENCING] 1. The Petitioner in W.P.(C.) 155/2021 seeks quashing .....

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..... out under Section 67 of the CGST Act, 2017 against two companies, a scam of fraudulent availment of the ITC in respect of 328 companies has been unearthed. In that context, the accounts of the Petitioners have been frozen under Section 83 of the Act. He further submits that there is an alternate efficacious statutory remedy available under Rule 159(5) of the CGST Rules, 2017 and the Petitioners sh .....

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..... ose of the present petition, without prejudice to the rights and contentions of the Petitioners, granting them liberty to file their objections, under Rule 159(5) of the Rules, before the Deputy Commissioner, Anti-Evasion, CGST East, against the impugned provisional attachment/freezing of bank accounts. For this purpose, the Petitioners shall at the first instance appear before the abovementioned .....

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