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2021 (2) TMI 144 - HC - GSTDe-freezing the bank account of petitioner - fraudulent availment of the ITC - search action carried out under Section 67 of the CGST Act, 2017 - HELD THAT:- In somewhat similar circumstances this Court in RAMAKRISHNA ELECTRO COMPONENTS PVT. LTD. VERSUS UNION OF INDIA & ANR. [2021 (1) TMI 847 - DELHI HIGH COURT] has relegated the Petitioner in that case to avail of the statutory remedy under Rule 159(5) by preferring objections before the concerned authority. Accordingly, we dispose of the present petition, without prejudice to the rights and contentions of the Petitioners, granting them liberty to file their objections, under Rule 159(5) of the Rules, before the Deputy Commissioner, Anti-Evasion, CGST East, against the impugned provisional attachment/freezing of bank accounts. For this purpose, the Petitioners shall at the first instance appear before the abovementioned authority on Friday i.e., 5th February, 2021 at 11:30 AM along with their respective objections, and requisite documents. Thereafter, they shall continue to appear, if and when required and furnish all the information sought for by the Commissioner under Rule 159(5). The authority shall, within a period of two weeks of receipt of the objections, dispose of the same by way of necessary orders, after due intimation to the Petitioners. In case the Petitioners are aggrieved by the same, they shall be at liberty to pursue their remedies against the same, in accordance with law. Petition disposed off.
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