9911796707
TMI Blog2024 (7) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... ITC - fake supplies - HELD THAT:- The Commissioner has considered it apposite to provisionally attach the petitioner s bank account, to the extent of ₹ 26.91 lacs being the amount of ITC claimed in respect of allegedly fake supplies. It cannot be accepted that the exercise of power by the Commissioner is unwarranted. The facts clearly indicate the Commissioner had found it necessary to prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has filed the present petition, inter alia, impugning an order dated 26.06.2024 (hereafter the impugned order) passed by the learned Principal Additional Director General, Directorate General of GST Intelligence, Gurugram Zonal Unit, whereby the objections preferred by the petitioner to the order provisionally attaching the bank account under Section 83 of the Central Goods and Services Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere found to be fake. It is alleged that M/s Gupta Enterprises is the sole proprietorship of one Vikram and was stated to be carrying on his business at his principle place of business at J.J. Colony, A-2/866, Madanpur Khadar, New Delhi 110076. However, during physical verification the said concern was found to be non-existent. On further inquiries it was revealed that Mr Vikram was a taxi driver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it apposite to provisionally attach the petitioner s bank account, to the extent of ₹ 26.91 lacs being the amount of ITC claimed in respect of allegedly fake supplies. 7. We are unable to accept that the exercise of power by the Commissioner is unwarranted. The facts clearly indicate the Commissioner had found it necessary to provisionally attach the petitioner s bank account to protect the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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