The challenge to the provisional attachment does not survive any longer, as the petitioner has made certain adhoc payments pending investigation as a consequence of which the attachment of the bank account has been lifted.
Section 83 of the CGST Act, 2017- Provisional Attachment of Bank Accounts– The petitioner challenged the provisional attachment of bank account of the petitioner pending proceedings for investigation. The counsel for the petitioner states that the since all the bank accounts of the petitioner have been attached, the petitioners’ business has been entirely crippled. It would suffice that some bank accounts, sufficient to protect the interest of the revenue, remain under attachment, whereas the remaining may be released to enable conduct of business. The court observed that the petitioner has made certain adhoc payments pending investigation as a consequence of which the attachment of the bank account of the petitioner has been lifted.
Held that:- The Hon’ble High Court held that the challenge to the provisional attachment does not survive any longer and closed the writ petition.
The challenge to the provisional attachment does not survive any longer, as the petitioner has made certain adhoc payments pending investigation as a consequence of which the attachment of the bank account has been lifted.
Section 83 of the CGST Act, 2017- Provisional Attachment of Bank Accounts– The petitioner challenged the provisional attachment of bank account of the petitioner pending proceedings for investigation. The counsel for the petitioner states that the since all the bank accounts of the petitioner have been attached, the petitioners’ business has been entirely crippled. It would suffice that some bank accounts, sufficient to protect the interest of the revenue, remain under attachment, whereas the remaining may be released to enable conduct of business. The court observed that the petitioner has made certain adhoc payments pending investigation as a consequence of which the attachment of the bank account of the petitioner has been lifted.
Held that:- The Hon’ble High Court held that the challenge to the provisional attachment does not survive any longer and closed the writ petition.