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2021 (2) TMI 109 - HC - GSTProvisional attachment of Bank Accounts of petitioner - fraudulent availing of and passing on of ineligible Input Tax Credit (ITC) - HELD THAT:- We have considered disposing of the present petition, giving time bound directions to the GST Authorities for taking a decision on the proposal made by the Petitioner. Alternatively, we have called upon Mr. Sethi to argue the matter. However, he requests that first the Respondents may consider the proposal and in case the same is agreed to, he will be satisfied, and there will be no need to decide the present petition. In the event the proposal is rejected; he will address arguments on the merits of the case. It is directed that the Petitioner shall within a period of 7 days from today, submit a proposal to the Respondents, giving the complete particulars along with copies of the complete chain of title documents of the immovable property offered as a security. The immovable property should be of value not less than the tax amount in dispute. It should also be free from any subsisting charge, liens, mortgages or encumbrances, property tax fully paid up to date and not involved in any legal conflicts. As and when required, Petitioner shall produce the original title deeds, provide all necessary information relating to the property, for the satisfaction of the concerned officer. List on 15th April, 2021.
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