The respondent is directed to send a communication to the bank for de-freezing of attached bank account
Section 83 of the CGST Act, 2017—Provisional attachment of Bank Accounts -- The petitioner challenged the action of freezing of bank account vide letter dated 7th December, 2020, which has been done pursuant to an enquiry/proceeding launched under Section 67 against M/s Milkfood Limited in which the father of the petitioner is the CFO and the petitioner is not even mentioned as a taxable person within the meaning of Section 2(107) of the Act. The respondent counsel submitted that father of the petitioner, in his ITR for assessment year 2020-21, has given details of the bank account of the petitioner. Father of petitioner has furnished all the requisite information and the transactions in the account of the petitioner were found to be pertaining to the petitioner only, without having any GST implications and the respondent is satisfied that there is no need to continue with the attachment.
Held that:-The Hon’ble Court allowed the petition. Further directed the respondent to, on or before 3rd February, 2021, send a communication to the Bank of the petitioner, recalling the instructions earlier issued vide letter dated 7th December, 2020.
The respondent is directed to send a communication to the bank for de-freezing of attached bank account
Section 83 of the CGST Act, 2017—Provisional attachment of Bank Accounts -- The petitioner challenged the action of freezing of bank account vide letter dated 7th December, 2020, which has been done pursuant to an enquiry/proceeding launched under Section 67 against M/s Milkfood Limited in which the father of the petitioner is the CFO and the petitioner is not even mentioned as a taxable person within the meaning of Section 2(107) of the Act. The respondent counsel submitted that father of the petitioner, in his ITR for assessment year 2020-21, has given details of the bank account of the petitioner. Father of petitioner has furnished all the requisite information and the transactions in the account of the petitioner were found to be pertaining to the petitioner only, without having any GST implications and the respondent is satisfied that there is no need to continue with the attachment.
Held that:-The Hon’ble Court allowed the petition. Further directed the respondent to, on or before 3rd February, 2021, send a communication to the Bank of the petitioner, recalling the instructions earlier issued vide letter dated 7th December, 2020.