TMI Blog2021 (1) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... - Section 74 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The counsel for the petitioner states that once admittedly no notice exists and a year has passed since the search, there was no need for the emergent action of freezing of bank accounts. On request of the counsel for respondents, list on 11th January, 2021. - W.P.(C) 167/2021 & CM APPL. 478/2021 (for ad interim ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) having been issued, as wrongly stated in the impugned communications sent to the banks for freezing the accounts of the petitioner. It is also stated that on the day when the bank accounts were frozen, only a sum of about ₹ 17 lacs was lying therein and the petitioner, which is a Micro, Small Medium Enterprise (MSME), is incu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een conducted a year back, no notice even has been initiated as yet. 7. The counsel for the respondents explains that a large amount of tax evasion is suspected but notice could not be issued because of a large number of people involved and who are evading summons/information. 8. The counsel for the petitioner states that once admittedly no notice exists and a year has passed since the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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