TMI Blog2021 (1) TMI 1013X X X X Extracts X X X X X X X X Extracts X X X X ..... directing the respondents to, on or before 29th January, 2021, issue instructions to the banks aforesaid, of lapsing of the attachment earlier affected and impugned in this petition. However if there is any other order of attachment of the same bank accounts, the same be served on the petitioner, through the counsel, on or before 29th January, 2021. It is clarified that even if the respondents, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only filed a rejoinder affidavit to the counter affidavit of the respondents but the same has not come on record. She however states that, (a) this writ petition was filed impugning the provisional attachment, under Section 83 of the Central Goods and Service Tax Act, 2017 (CGST Act), of (i) Overdraft Account no. 13325015001541 at Oriental Bank of Commerce, G.N-12, Shivaji Enclave, Delhi-110027; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 73 74 of the CGST Act has been issued to the petitioner as yet. He however states that the petition may be disposed of, directing de-freezing of the attachment impugning which this petition was filed but preserving the rights of the respondents. 3. The counsel for the petitioner has contended that the respondents have no right to continue the attachment under any other provision of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the banks or do not serve on the petitioner through advocate any other order attaching the said bank accounts, the attachment effected on 9th January, 2020 of (i) Overdraft Account no. 13325015001541 at Oriental Bank of Commerce, G.N-12, Shivaji Enclave, Delhi-110027; (ii) Current Account no. 13321132000024, maintained with Oriental Bank of Commerce, GN-12, Shivaji Enclave, Delhi-110027; and, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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