The petition is disposed of with the direction that all the accounts of the petitioner be defrozen and the petitioner would maintain the amount which was present in the accounts on the date of provisional attachment.
Section 83 of the CGST Act— Attachment of Bank Accounts--The Applicant prayed for quashing order dated 28.6.2019 and 29.7.2019 whereby respondent has confirmed the provisional attachment of bank account and the property of the petitioner under Section 83. The petitioner has seven accounts and the accounts should be defreezed so that the petitioner can run his business. He undertook to maintain that much balance in those accounts, which was there on the date of the provisional order of attachment.
Held that:- The Hon’ble High Court directed that all the accounts of the petitioner be defrozen and the petitioner would maintain the amount which was present in the accounts on the date of provisional attachment.
The petition is disposed of with the direction that all the accounts of the petitioner be defrozen and the petitioner would maintain the amount which was present in the accounts on the date of provisional attachment.
Section 83 of the CGST Act— Attachment of Bank Accounts--The Applicant prayed for quashing order dated 28.6.2019 and 29.7.2019 whereby respondent has confirmed the provisional attachment of bank account and the property of the petitioner under Section 83. The petitioner has seven accounts and the accounts should be defreezed so that the petitioner can run his business. He undertook to maintain that much balance in those accounts, which was there on the date of the provisional order of attachment.
Held that:- The Hon’ble High Court directed that all the accounts of the petitioner be defrozen and the petitioner would maintain the amount which was present in the accounts on the date of provisional attachment.