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2020 (7) TMI 579 - HC - GSTAttachment of Bank Account of petitioner - realisation of tax dues - case of petitioner is that due to present COVID-19 lockdown situation they are not able to Seattle the dues - HELD THAT:- It is stated that after making attachment, the first respondent has deducted a sum of ₹ 12,45,662/- from the bank account of the petitioner maintained in the second respondent Bank. Now, the petitioner wants to make the balance payment within 6 months. This Writ Petition is disposed of, with the following directions: (a) The petitioner shall pay the balance due amount within 6 months from today to the first respondent. (b) If the petitioner fails to make full payment within the above stipulated period, it is open to the first respondent to resort to the remedy available under law to recover the said amount. (c) In view of the undertaking given by the petitioner as stated supra, the first respondent is directed to de-freeze the bank account maintained by the petitioner in the second respondent bank forthwith. (d) Insofar as the interest claim if any, it is open to the first respondent to issue fresh proceedings to the petitioner and if any such proceedings is issued, it is open to the petitioner to agitate against the same in the manner known to law.
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