TMI Blog2020 (11) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... with offences alleged to have been committed by M/s Varma enterprises. The mere fact that a part of the money that was obtained from alleged fraudulent transactions have found its way to the Bank account of the petitioner cannot, without anything to suggest the complicity of the petitioner in such transactions, be the basis for the attachment of the Bank accounts of the petitioner. Thus, there be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the petitioner and the appropriate tax also paid. It is his specific case that no investigation is pending against him and no summons or notice has been served on him till date, either by the customs authorities or by the GST authority. In the meanwhile, however, by Ext.P1 communication, the 1st respondent issued an instruction to the Banker of the petitioner to freeze its Bank account on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of any offence committed by petitioner firm that would necessitate an attachment of its Bank account. WP(C).No.8432 OF 2020(D) 3.I have heard the learned counsel appearing for the petitioner and also the learned Standing Counsel appearing for the respondents. On a consideration of the facts and circumstances of the case as also the submissions made across the Bar, I find that there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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