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2022 (9) TMI 263

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..... pondents Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advs. for R-1. Mr Satyakam, ASC with Mr. Alok Raj, Adv. for R-2. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] CM APPL.38563/2022 1. Allowed, subject to the petitioners filing legible copies of annexures, at least three days before the next date of hearing. W.P.(C) 12709/ .....

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..... even according to the respondents, is a registered taxable person under the provisions of the Central Goods and Services Tax Act, 2017. 6. The record shows that on 27.03.2019, an attachment order was passed, albeit prior to the impugned attachment order dated 20.07.2022. 7. The record also shows that a show cause notice dated 10.05.2022 ["SCN"] has been issued against various persons, including .....

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..... ading of the impugned attachment order dated 20.07.2022 would show, that Hy-Link Overseas Pvt. Ltd. is the registered taxable person under the provisions of the Central Goods and Services Tax Act, 2017 [in short, "CGST Act"]. (ii) That the subject property is not an asset of M/s Hy-Link Overseas Pvt. Ltd. (iii) That at the highest, the proposed tax burden against the petitioners is only Rs.29, .....

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..... ng the subject property registered via sale deed dated 10.06.2022. 16. It appears that this information triggered the issuance of impugned provisional attachment order dated 20.07.2022. 17. Counsel for the respondents will return with instructions. If instructions are received to resist the writ petition, counter-affidavit(s) will be filed before the next date of hearing. 18. List the matter on .....

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