2023 (5) TMI 750 - HC - GST

Seeking refund of amount which the petitioner claims was illegally recovered under coercion - classification of Distilled Dried Grain Soluble (DDGS) - whether, given the controversy, the respondents were justified in freezing the the bank accounts of the petitioner? - HELD THAT:- The petitioner’s case is not that he was coerced on a single date. It is the petitioner’s case that he has been coerced by a series of actions by the respondents which includes freezing of the bank accounts and repeatedly summoning its officials while the pandemic was rising.

It would be relevant to consider the reasons that prompted the respondents to freeze the bank accounts of the petitioner considering the tax status of the petitioner. It is not disputed that for any action under Section 83 the Act, the Commissioner must form an opinion that it is necessary in the interest of Revenue to freeze the bank account(s) and interest of the Revenue cannot be protected otherwise.

List on 17.05.2023.