9911796707
TMI Blog2025 (1) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... rder or direction to the respondents No.3 & 4 for cancellation of the alleged demand of GST for the amount of Rs.1,00,36,472/- levied and charged in the respect of M/s Shree Kamakhya Steels Pvt. Ltd. having its registered office at Fatehpur Road, Byepass, District Siwan Bihar, allegedly showing in the name of the petitioner herein whereas the petitioner is not connected and related with the said company at all. b) Direct the respondent No.3 & 4 to order for de-sealing and opening for operation the above said Bank Accounts of the petitioner in the above named Banks as the petitioner is having no liability to pay any GST Amount as alleged by the respondent No.3 & 4 c) Pass any other or further .orders as this Hon'ble Court may deem fit, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank Account No. 918020012850921 maintained with Axis Bank, Jyoti Nagar Branch, Delhi), have been frozen. 2. This petition was taken up for hearing on 05.07.2023 and on that date this Court had passed an order proposing that the bank accounts be de-frozen as more than one year had elapsed since the bank accounts were frozen. It was also proposed that liberty be granted to the petitioner to pursue his complaint regarding theft of identity. 3. Learned counsel appearing for the Revenue points out that the petitioner's bank accounts have not been frozen by any order under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter 'the CGST Act') but by an order passed under Section 79(1)(c) of the CGST Act. He points out that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in accordance with law. In fact, the original order under Section 74 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. 5. Insofar as the various allegations laid by the petitioner and which extend to unlawful use of his PAN and Aadhar Card for securing a Goods and Services Tax registration and transactive business is concerned, the same clearly gives rise to disputed questions of fact which cannot possibly be resolved in the writ petition. 6. Accordingly, while we find no justification to grant the reliefs as are prayed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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