9911796707
TMI Blog2025 (1) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... does not even form subject matter of challenge in the instant proceedings. The freeze, as the Court correctly noticed in the earlier order, was thus referable to Section 79(1)(c) as opposed to Section 83, with the latter being confined to a provisional attachment. There are no justification to grant the reliefs as are prayed for in the instant writ petition, it is deemed appropriate to accord liberty to the writ petitioner to adopt such appropriate remedies as may be permissible in law. It shall further be open for the writ petitioner to raise all grounds including that of identity theft in any proceedings that may be instituted. Petiotion disposed off. - HON'BLE MR. JUSTICE YASHWANT VARMA And HON'BLE MR. JUSTICE DHARMESH SHARMA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis for the creation of the demand under that enactment are not concerning the writ petitioner at all. It was in the aforesaid backdrop that the petitioner had sought the initiation of appropriate inquiries and investigation. The petitioner additionally seeks the de-freezing of his bank accounts. 3. We find that the issues which are broadly raised in the writ petition had been noticed in some detail by us in our order of 14 July 2023 and which reads as follows : - 1. The petitioner has filed the present petition impugning a demand of ₹1,00,36,472/ - which is raised in respect of M/s. Shree Kamakhya Steel Pvt. Ltd. The petitioner claims that the said demand does not pertain to him. He claims that his PAN Card and Aadhaar Card ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hold any money payable to the dealer, to pay the same to the extent of the said demand. 4. In view of the above, direction as proposed by us and recorded in order dated 05.07.2023, cannot be passed. 5. The principal question to be addressed is a question of fact, that is, whether the petitioner s PAN Card and Aadhaar Card have been misused for securing a GST Registration and transacting business, by an unknown person. Clearly, the investigation in this regard cannot be limited only to examining whether a GST registration has been created using the PAN number / PAN Card and Aadhaar Card or UID number of the petitioner. Any inquiry in this regard must necessarily extend to whether the transactions that have given rise to the demand, were cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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