2021 (2) TMI 296 - HC - GST

Attachment of Bank Accounts of petitioner - HELD THAT - In this view of the matter Respondents would like to record the statement of the father of the petitioner to verify the stand taken by the Petitioner in the present petition in relation to the bank account for which the de-freezing orders are sought. Learned counsel for the petitioner states that he has no objection to the request made by the Respondents. He states that his client and her father are willing to render full assistance and cooperation in the investigation being carried on by the respondents. Accordingly it is directed that the father of the petitioner shall visit the office of the Commissioner of GST East on 27 th January 2021 at 11 30 AM - List on 1st February 2021.

Summary

Issues:
1. Exemption application (CM Appl. 1891/2021)
2. Ad-interim stay application (W.P.(C) 751/2021 & CM Appl. 1890/2021)

Exemption Application (CM Appl. 1891/2021):
The Hon'ble Court allowed the exemption application subject to exceptions and existing rules. The application was disposed of.

Ad-interim Stay Application (W.P.(C) 751/2021 & CM Appl. 1890/2021):
During the hearing, the Respondent's counsel sought time to take instructions. The Respondents expressed the need to record the statement of the Petitioner's father, who is the Chief Financial Officer of a company, regarding the bank account details provided by him in his ITR for the assessment year 2020-21. The Petitioner's counsel agreed to the request, confirming the Petitioner and her father's willingness to cooperate in the investigation. Consequently, the father of the Petitioner was directed to visit the office of the Commissioner of GST on a specified date. The matter was listed for further proceedings on a future date.

This judgment reflects the Court's consideration of applications for exemption and ad-interim stay in a case involving the verification of bank account details provided by the Petitioner's father. The Court emphasized the importance of cooperation in the investigation process, as demonstrated by the Petitioner and her father's willingness to assist the Respondents. The directive for the father's visit to the GST office indicates the Court's commitment to ensuring a thorough examination of the matter. The listing of the case for future proceedings signifies the ongoing scrutiny and monitoring of the situation by the Court.