M/s BRIJBIHARI CONCAST PVT. LTD. (THROUGH ITS DIRECTOR SH. RAJEEV AGARWAL)
Vs.
DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE MEERURT ZONAL UNIT (THROUGH ITS ADDITIONAL DIRECTOR GENERAL) & ANR
W.P.(C) 8433/2024, CM APPLs. 34828/2024 & 16421/2025

HIGH COURT: Delhi
DATED: 15.04.2025

Citation: 2025 Taxo.online 503

Court held 10% of evasion amount to be sufficient minimum balance for provisionally attached bank account

Provisional attachment of bank account – Discrepancy in stock – Petitioner evaded GST through clandestine removal of goods – Provisional attachment caused significant financial difficulties and petitioner paid substantial amounts of GST and income tax over past three years – Petitioner submits investigation and assessment of evasion of tax done merely on basis of eye-estimation by officials – No show cause notice and no proceedings initiated till date – Petitioner submitted CA certificate for net worth of directors.

Held: Writ petition disposed – Court decided minimum balance of Rs. 1.5 crores i.e 10% of GST evasion amount should be maintained in bank account and petitioner is free to operate bank account – No third party interest be created on residential property till final order passed.

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