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2022 (3) TMI 577 - HC - GSTProvisional attachment of bank accounts of petitioner - Section 83 of GST Act - HELD THAT:- it is in the best interest of both parties to permit the petitioner to continue in business operations subject to the caveats laid by me above and any further that the revenue may choose to impose. The petitioner must be permitted to approch the revenue by way of a representation seeking lifting of the bank attachment, conditional upon her furnishing an undertaking therein to made earnest efforts to repay the admitted dues in line with a scheme of installment to be arrived at. The revenue will consider the representation, take into account the amounts remitted by the petitioner, till date, arrive at a new scheme of installment and thereafter, consider lifting the bank attachment. In the case of NOKIA INDIA PVT LTD VERSUS ADDITIONAL COMMISSIONER OF INCOME TAX &O [2014 (3) TMI 1195 - SUPREME COURT], an order under Section 281(B) of the Income Tax Act, provisionally attaching the bank accounts of that assessee under the Income Tax Act for arrears of income tax, was considered by the Hon'ble Supreme Court and noticing the position that the petitioner was managing a running concern, the bank account was ordered to be lifted, upon condition that a monthly statement of account is filed in hard copy, to ensure proper monitoring of the receipts and payments from that account. If a representation is filed by this petitioner, let it be disposed within a period of three (3) weeks from date of receipt thereof, after hearing the petitioner - Petition disposed off.
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