Vijay Steelcon Private Limited vs Principal Commissioner of Central Tax (GST) Delhi East

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Vijay Steelcon Private Limited – Appellant
Versus
Principal Commissioner of Central Tax (GST) Delhi East – Respondent

Table of Content
1. challenge to the seizure of cash. (Para 1 , 2 , 3)
2. claims of coercive actions and procedural violations. (Para 4 , 5 , 6 , 10)
3. counterarguments regarding the petitioner's claims. (Para 11 , 12 , 15)
4. academic nature of certain claims. (Para 16 , 17 , 22)
5. legality of tax deposits under cgst. (Para 18 , 19 , 21)
6. final dismissal of the petition. (Para 23)

JUDGMENT

Navin Chawla, J. (Oral)

The hearing has been conducted through video conferencing.

CM 41094/2021(exemption)

Allowed, subject to all just exceptions.

W.P.(C) 13034/2021

1. This petition has been filed by the petitioner inter alia challenging the seizure of cash amounting to Rs.65 lakhs (Rupees Sixty Five Lakhs only) from the residential premises of the Director of the petitioner on 04.03.2021. The petitioner further challenges the letter dated 24.03.2021 issued by the respondent no.1 whereby the bank was directed to release the said amount of Rs.65 lakhs to the petitioner, however, only for payment of Government dues. The petitioner further claims that a sum of Rs.94,65,316/- (Rupees Ninety Four Lakhs Sixty Five Thousand Three Hundred Sixteen Only) deposited by it with the respondents has been er

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DELHI HIGH COURTMANMOHAN, NAVIN CHAWLAVijay Steelcon Private Limited – AppellantVersusPrincipal Commissioner of Central Tax (GST) Delhi East – Respondent

DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Vijay Steelcon Private Limited – Appellant
Versus
Principal Commissioner of Central Tax (GST) Delhi East – Respondent