Contention of petitioner is that the bank accounts of the petitioner have been frozen without any notice under Section 74 of the CGST Act
Section 83 of the CGST Act, 2017—Provisional attachment of Bank Accounts -- The petitioners challenged freezing of his bank accounts. The petitioner submitted that his bank accounts have been frozen without any notice under Section 74 having been issued, as wrongly stated in the impugned communications sent to the banks for freezing the accounts. The respondent counsel submitted that it was erroneously stated in the impugned communications to the banks that notice under Section 74 of the Act has been issued. The search was conducted at the premises of the petitioner on 17th January, 2020 and the freezing of the bank accounts in exercise of powers under Section 83 of the Act is on that account. The court observed that inspite of the search having been conducted a year back, no notice even has been initiated as yet.
Held that:-The Hon’ble Court listed the matter on 11th January, 2021. Further directed that the petitioner shall be entitled to use the overdraft facility enjoyed from ICICI Bank, Standard Chartered Bank and Allahabad Bank.