2020 (7) TMI 650 - DELHI HIGH COURT - GST

Head Note / Extract:
Attachment of Bank Account of petitioner - Jurisdiction to issue the order - violation of principles of natural justice - HELD THAT:- The learned counsel for petitioner had stated that the petitioner was willing to offer a bank guarantee to the respondent No.3 of a nationalised bank of the amount in dispute claimed to be fraudulent availment of ITC i.e. ₹ 60,08,750/- in terms of communication dated 10.06.2020 issued by the Respodent, placed on record as annexure P5 to the petition. Direction issued to provisionally release/ lift the debit freeze instructions subject to conditions and bank guarantee. List on 10th September, 2020.