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2023 (10) TMI 858 - DELHI HIGH COURTAttachment of petitioner's Bank Account - discrepancies in the ITC availed under the returns - opportunity of being heard not provided to petitioner - violation of principles of natural justice - HELD THAT:- This petition is disposed of by binding down the respondents to the statement made on its behalf – that is the appeal preferred by the petitioner would be taken up on 19.10.2023 and petitioner’s bank account (A/c no. 26090200007725) maintained with the Bank of Baroda will be defreezed. It is accordingly, directed that the concerned bank (Bank of Baroda) shall not interdict the operation of the bank accounts on the basis of the freezing order dated 23.06.2023 passed under Section 83 of the GST Act. Petition disposed off.
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