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2022 (7) TMI 704 - HC - GSTLifting of provisional attachment of Bank Accounts - some of the bank accounts have “0” credit balance - HELD THAT:- A perusal of the details would show, that some of the bank accounts have “0” credit balance. The cumulative credit balance available, as per the details set out in the said table, is Rs.1,67,550.12/- - it is informed by Mr Harpreet Singh, who appears on behalf of the respondent/revenue, that there are 13 bank accounts, against which provisional attachment orders have been issued. These bank accounts, we are told, concern entities and persons, which are not being investigated. This position is affirmed by Mr Singh. The respondent/revenue will lift the provisional attachment order issued qua 38 bank accounts - concerned banks will remit the amounts available in the accounts of the petitioners to the respondent/revenue, upon necessary intimation being received by them - petitioners will be afforded opportunity to contest the show cause notice, if served on the petitioners. Petition disposed off.
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