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2021 (3) TMI 1239 - HC - GSTSeeking withdrawal of the provisional attachment order - HELD THAT:- The order in original is appeallable before Commissioner (Appeals) subject to payment of 10% of the demand. Since petitioner has a statutory right of filing appeal against the order in original, to make such right meaningful, we direct that provisional attachment of the aforesaid bank account of the petitioner shall be withdrawn to the extent of 10% of the credited amount as on today with the remaining amount of 90% continuing under debit freeze, which shall be subject to outcome of the appeal or such order that may be passed by the appellate authority. Stand over to 20th April, 2021.
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