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Since petitioner has been given an undertaking to settle the dues within a period of 6 months, this Court is of the view that some indulgence can be shown to the petitioner so that they can have a breathe by dealing with their bank account which has been attached by department

Attachment of Bank Accounts — Section 83 of the CGST Act, 2017 — The petitioners challenged the proceedings dated 28.02.2020, attaching the bank account of the petitioner maintained in the Bank for realising the tax dues. The petitioner submitted that in view of the present lock down situation due to COVID-2019, the petitioner is not in a position to run the business and therefore, they are not in a position to settle the dues immediately, however, they are not disputing their liability to pay the amount due, but they only sought some time. The petitioner during last hearing submitted that he will pay the entire dues, if 6 months time is granted.
Held that:- The Hon’ble High Court held that the petitioner shall pay the balance due amount within 6 months, if the petitioner fails to make full payment within the stipulated period, it is open to the respondent to resort to the remedy available under law to recover the said amount. In view of the undertaking given by the petitioner, the respondent is directed to de-freeze the bank account maintained by the petitioner.—M. Revathi Printers Vs. The Deputy Commissioner Ministry of Finance, Department of Revenue Government of India, The Branch Manager M/S. HDFC Bank Ltd. [2020] 26 TAXLOK.COM 040 (Madras)

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