TMI Blog2021 (1) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of petitioner bearing No.34410423938 maintained in State Bank of India has been released and objections raised by the petitioner stand rejected - In compliance to the aforesaid reproduced order, learned counsel for the respondents has placed on record order dated 05.01.2021 passed by respondent No.1, whereby Loan Account of petitioner bearing No.34410423938 maintained in State Bank of India ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are being conducted in virtual court.] Petitioner, a partnership firm is seeking the quashing of provisional attachment order dated 04.12.2020 (Annexure P-5) passed under Section 83 of the Central GST Act, 2017, whereby the bank accounts of the firm have been attached being contrary to the provisions of section itself and having passed in a mechanical manner. That apart, the petitioner has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Account No.900000034386431821 of the petitioner-firm with respondent No.4 as depicted in Annexure P-5 shall be permitted to be operated by the petitioner subject to maintaining the existing balance as on today. In compliance to the aforesaid reproduced order, learned counsel for the respondents has placed on record order dated 05.01.2021 passed by respondent No.1, whereby Loan Account of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. In view of my discussion and findings as above, objections filed by the party are rejected to above extent. Relief also granted in terms of above findings. 14. This order is issued without prejudice to any other action that may be initiated against M/s. Shiv Enterprises if at some subsequent stage of enquiry it is found that ITC availed is inadmissible on some other grounds also. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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