SAKSHI BAHL Vs. PRINCIPAL ADDITIONAL DIRECTOR GENERAL

JUDGEMENT

(1.) W.P.(C) 3986/2023 & CM APPL. 15508/2023 (for stay) 1. The petitioners have filed the present petition, inter alia, impugning an order dtd. 6/2/2023 (hereafter 'impugned order'), whereby the respondent (Principal Additional Director General, DGGI, DZU), had ordered provisional attachment of the savings bank accounts of the petitioners, as detailed below:

(2.) In addition, the respondent had also directed the Bank Branch Manager, HDFC Bank, not to permit any withdrawal from the bank accounts of the petitioners which were operated under the same PAN numbers, without the permission of the Department.

(3.) It is the petitioners' case that they are neither taxable persons nor persons covered under Sec. 122(1A) of the Central Goods and Services Tax Act, 2017 (hereinafter 'the Act'); therefore, the impugned order is ex facie without jurisdiction.