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2024 (3) TMI 1263 - CALCUTTA HIGH COURTSeeking lifting of attachment of bank account - time limitation - Availment of input tax credit in excess of entitlement - HELD THAT:- It will be beneficial to take note of the decisions passed in the cases of Badal Shambhubhai Shah vs. Directorate General of Goods and Service Tax Intelligence [2020 (3) TMI 617 - GUJARAT HIGH COURT] and M/s. Futurist Innovation & Advertising vs. Union of India & Ors. [2022 (1) TMI 698 - BOMBAY HIGH COURT] wherein direction was issued to the competent authority to lift the attachment over the bank account wherein the period of one year had elapsed. In the present case the same principle has to be applied to the appellant. Accordingly, the writ petition and the appeal along with the connected application are allowed with a direction to the authority concerned to lift the garnishee order dated 20th July, 2022 by addressing the Indian Oil Corporation and also lift the attachment over the appellant’s bank account by addressing his bankers. Appeal allowed.
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