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2023 (2) TMI 651 - HC - GSTSeeking release of blocked funds in the petitioner's Bank Account - alleged non-payment of GST in respect of certain transactions - excess availment of ITC - HELD THAT:- Since a specific request has not been made by the petitioner for release of the blocked funds in the petitioner Bank Account, maintained with the fourth respondent, the petitioner will have to give a fresh representation to the second respondent seeking for release of the blocked funds in the petitioner's bank account, maintained with the fourth respondent Bank. No prejudice would be caused to the respondents if the petitioner's representation seeking for release of the blocked funds in the petitioner's Bank Account, maintained with the fourth respondent is considered, on merits and in accordance with law, after giving due consideration to the submissions made by the petitioner in the affidavit filed in support of this writ petition, which have been narrated supra, within a time frame to be fixed by this Court. This Court directs the petitioner to submit a fresh representation to the second respondent stating their grievance that have been raised in the affidavit filed in support of this writ petition, within a period of one week from the date of receipt of a copy of this order - On receipt of the said representation, the second respondent shall pass final orders, on merits and in accordance with law, after giving due consideration to the grievances raised by the petitioner in their representation, within a period of four weeks from the date of receipt of the said representation. Petition disposed off.
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