Law and Practice : Digital eBook
Research is most exciting & rewarding
Home Case Index All Cases GST GST + HC GST - 2023 (3) TMI HC This
Forgot password New User/ Regiser
2023 (3) TMI 678 - HC - GST
Power of respondent to attach the bank account of petitioner - petitioner is not the tax payer against whom any proceedings have been initiated - petitioner also contends that the respondent has no extra territorial jurisdiction to pass such draconian order in respect of persons who are not tax payers - HELD THAT:- The petitioner is a registered dealer in Delhi. Its bank accounts in Delhi have been attached and, therefore, we do not consider it apposite that the petitioner be relegated to avail its remedies in another jurisdiction - Concededly, there is no material against the petitioner, at this stage, except that a sum of Rs.16,50,000/- were transferred from the bank account of M/s. Hello Enterprises to the petitioner.
The action of attachment of bank accounts is a draconian measure and must be resorted to as a measure of last resort.
As an interim measure, it is considered apposite to suspend the order of attachment of the petitioner’s bank account in question and direct that the petitioner be permitted to operate the same subject to the petitioner depositing a sum of ₹16,50,000/- with the Registry of this Court within one week from date.
List on 10.05.2023.