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2021 (6) TMI 301 - HC - GSTRelease of attached bank properties - Validity of the impugned notice raising a demand for refund of 50% of the amount of the GST which was refunded earlier to the petitioner along with interest (taking the base of which the release of attached bank property was sought) - HELD THAT:- A similar matter in M/S KAMAKHYA POWER SOLUTIONS VERSUS THE UNION OF INDIA, THE COMMISSIONER CENTRAL GOODS AND SERVICE TAX, THE ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX, THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX, ASSAM [2021 (6) TMI 153 - GAUHATI HIGH COURT] is pending before this Court in which this Court had passed an interim order on 09.04.2021 staying a similar demand notice as well restraining action for attachment of the Bank Account of the claimant. In that view of the matter, similar interim order is passed, directing, the Revenue Authorities, in the interim,not to act upon the aforesaid demand notice dated 01.01.2021 as well as the notice dated 22.04.2021for attaching/freezing the Bank Account of the petitioner. Accordingly, the HDFC Bank authorities as well as the other respondents shall not remit the amount lying in the account of the petitioner to the GST authorities in terms of the notice dated 22.04.2021. List after three weeks.
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