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2020 (3) TMI 892 - HC - GSTProvisional attachment of Petitioners' bank accounts - Section 83 of the Central Goods and Services Tax Act, 2017 [read with Rule 159 of CGST Rules, 2017] - HELD THAT:- Subject to the impugned orders being set aside, the time bound directions be issued to the Respondents to pass fresh orders in accordance with law, the Petitioners would ensure that no payments other than those set out in the 'tabular form' would be made from the accounts and that further receipts in the accounts till date of passing of fresh orders will remain untouched. He also states, again on instructions, that the Petitioners would furnish to the Respondents the receipts for the payments made to the vendors for completing the live residential and commercial projects of the Petitioners, accompanied by an affidavit explaining the details of such payments. Thirdly, the Petitioners will maintain status quo with regard to FDs, both which are under lien as well as the FDR which is free from encumbrances. The impugned order of provisional attachment of Petitioners' bank accounts are hereby set aside upon the condition that fresh orders would be passed by the Respondent No.2 in that regard, in accordance with law, taking into account the submissions made by the Petitioners in these petitions, not later than 10th April, 2020.
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