2021 (2) TMI 927 - GUJARAT HIGH COURT - GST

Head Note / Extract:
Attachment of Bank Accounts of petitioner - Section 83 of the CGST Act, 2017 - HELD THAT:- This writ-application disposed off directing the writ-applicant that he shall maintain the minimum balance of ₹ 22 lac in the bank account in question up to 21st September 2021. On this condition, we permit the writ-applicant to operate his bank account. The respondents shall intimate the bank concerned about this order and permit the writ-applicant to operate his bank account. The writ-applicant shall file his undertaking in this regard on oath in writing before the concerned department as well as placed the same undertaking on the record of this case also. The inquiry, if any, initiated, shall proceed further in accordance with law.