2021 (1) TMI 301 - DELHI HIGH COURT - GST

Head Note / Extract:
Service of notice - Validity of freezing of bank accounts of the petitioner - respondents explains that a large amount of tax evasion is suspected but notice could not be issued because of a large number of people involved and who are evading summons/information - Section 74 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The counsel for the petitioner states that once admittedly no notice exists and a year has passed since the search, there was no need for the emergent action of freezing of bank accounts. On request of the counsel for respondents, list on 11th January, 2021.