This court inclined to give a short accommodation to place the petitioner’s difficulties on record, by way of an affidavit.
Section 83 of the CGST Act, 2017— Provisional Attachment of the Bank Accounts -- The petitioner challenged the order of attaching the bank accounts under Section 83. The petitioner counsel submitted that the petitioner has been remiss in not completely complying with the directions, contained in order dated 05.04.2021because of ongoing Coronavirus, the petitioner is facing difficulties in collecting dues from its own debtors. The petitioner, insofar as the condition contained in paragraph 4 (i), of order dated 05.04.2021, is concerned, which required the petitioner to remit a further amount of Rs. 5,00,00,000, on or before 20.05.2021, the petitioner has been able to remit Rs. 2,00,00,000. The court observed that there is a Coronavirus pandemic raging in the country, they are inclined to give a short accommodation to place the petitioner’s difficulties on record, by way of an affidavit. The petitioner counsel submitted that to show its bona fides, will remit Rs. 25,00,000 to the respondents, on or before 01.06.2021.
Held that:-The Hon’ble High Court listed the matter on 02.06.2021.