CWP No.31382 of 2019(O&M)

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IN THE HIGH COURT OF PUNJAB & HARYANA AT

CHANDIGARH.

Date of Decision:-20.12.2019

CWP No.31382 of 2019(O&M)

Bindal Smelting Pvt. Ltd. through its Director.

......Petitioner.

Versus

Additional Director General, Directorate General of GST Intelligence.

......Respondent.

CORAM:- HON'BLE MR. JUSTICE JASWANT SINGH

HON'BLE MR. JUSTICE GIRISH AGNIHOTRI

Present:-

Mr. Jagmohan Bansal, Advocate for the Petitioner.

Mr. Sourabh Goel, Advocate for the respondent.

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JASWANT SINGH, J.

1.

The Petitioner, a limited company, through instant petition

under article 226 of Constitution of India is seeking quashing of order dated

10.07.2019 (Annexure P-8) and order dated 12.09.2019 (Annexure P-10)

passed by Additional Director General, Gurugram-Respondent in exercise

of power conferred under Section 83 of Central Goods and Services Tax

Act, 2017 (for short ‘CGST Act, 2017’) whereby Respondent has

provisionally attached bank account of the Petitioner. It has been further

prayed that Respondent may be restrained from taking coercive steps

against the Petitioner and its Directors/employees.

2.

The brief facts necessary to adjudicate controv