Page 57 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IREO HOSPITALITY COMPANY PVT. LTD. v. UNION OF INDIA 15
The above extracts demonstrate the medical use of Nitrous Oxide as a general
anesthetic as well as in operation rooms for its analgesic and anxiolytic proper-
ties.
31. In the proceedings before this Court, it was not seriously disputed
that Medical Oxygen IP and Nitrous Oxide IP sub-serve a medicinal purpose.
There is no doubt that Medical Oxygen IP and Nitrous Oxide IP are medicines
used for or in the diagnosis, treatment, mitigation or prevention of any disease or
disorder in human beings falling within the ambit of Section 3(b)(i) of the 1940
Act. We hold that Medical Oxygen IP and Nitrous Oxide IP fall within the ambit
of Section 3(b)(i) of the 1940 Act and are consequently covered in Entry 88 of the
2005 Act.
32. The impugned judgment of the High Court, to the extent it held
that Medical Oxygen IP and Nitrous Oxide IP fall within Entry 88 of the 2005 Act
is upheld.
33. The appeals are dismissed, although for the reasons highlighted
above. There shall be no order as to costs.
34. Pending application(s), if any, shall stand disposed of.

_______

2020 (36) G.S.T.L. 15 (P & H)
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
Dr. S. Muralidhar and Avneesh Jhingan, JJ.
IREO HOSPITALITY COMPANY PVT. LTD.

Versus
UNION OF INDIA
C.W.P. Nos. 4144, 4506, 4507, 4512 & 4513 of 2020, decided on 18-3-2020
Attachment - Provisional attachment of bank accounts - GST - Rea-
soned order - Reasons as to whether provisional attachment of bank accounts
effected to safeguard Revenue’s interest required to be recorded to enable af-
fected person to file objections - Order of provisional attachment of Petition-
ers’ bank accounts set aside - Fresh orders to be passed by Respondent No. 2
taking into account the submissions made by Petitioners, not later than 10th
April, 2020 - Petitioners to ensure that no payments other than those set out in
the tabular form for “essential business payments” would be made from the
accounts till passing of fresh orders and that further receipts in the accounts
till date of passing of fresh orders will remain untouched - Section 83 of Cen-
tral Goods and Services Tax Act, 2017 read with Rule 159 of Central Goods and
Services Tax Rules, 2017. [paras 6, 14, 15]
Petition disposed of
REPRESENTED BY : S/Shri Balbir Singh, Senior Advocate with Gajendra
Maheshwari, Advocate, for the Petitioner.
S/Shri Sourabh Goel, Senior Panel Counsel and
Ms. Amrita Garg, Advocate for Arjun Sheoran,
Advocate, for the Respondent.
GST LAW TIMES  7th May 2020  57