Since in the present case, objection under Rule 159(5) of the CGST Rules, 2017 has already been filed, this Court disposes of the present writ petition and application by directing the respondent to decide the objections filed by the petitioner by way of a reasoned order.
Section 83 of the CGST Act, 2017 — Attachment of Bank Accounts – The Petitioner challenged the order dated 13th September, 2021, vide which the bank accounts of the petitioners have been provisionally attached. The Petitioner further sought directions that the accounts may be allowed to be operated to the extent of essential expenditure to run the business and to clear outstanding dues. The counsel for the petitioner undertook that the balance as of today in the petitioner’s bank accounts shall be maintained. The counsel for respondents submitted that there are serious allegations against the petitioner-company which are under investigation. He further states that the petitioner is not cooperating in the investigation. The court observed that the petitioner has filed its objections to the attachment under Rule 159(5).
Held that:- The Hon’ble High Court directed the respondent to decide the objections filed by the petitioner by way of a reasoned order in accordance with law on or before 05th October, 2021.
Since in the present case, objection under Rule 159(5) of the CGST Rules, 2017 has already been filed, this Court disposes of the present writ petition and application by directing the respondent to decide the objections filed by the petitioner by way of a reasoned order.
Section 83 of the CGST Act, 2017 — Attachment of Bank Accounts – The Petitioner challenged the order dated 13th September, 2021, vide which the bank accounts of the petitioners have been provisionally attached. The Petitioner further sought directions that the accounts may be allowed to be operated to the extent of essential expenditure to run the business and to clear outstanding dues. The counsel for the petitioner undertook that the balance as of today in the petitioner’s bank accounts shall be maintained. The counsel for respondents submitted that there are serious allegations against the petitioner-company which are under investigation. He further states that the petitioner is not cooperating in the investigation. The court observed that the petitioner has filed its objections to the attachment under Rule 159(5).
Held that:- The Hon’ble High Court directed the respondent to decide the objections filed by the petitioner by way of a reasoned order in accordance with law on or before 05th October, 2021.