TMI Blog2021 (2) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... ings within a specified time and submission of report to respondent - attachment of his bank account in exercise of powers under Section-83 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- We take notice of the fact that on 25/02/2021 the statutory time period for keeping the bank account attached would come to an end. In such circumstances, the bank account attached as on date would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeks from today and take an appropriate decision in accordance with law. - R/SPECIAL CIVIL APPLICATION NO. 9963 of 2020 - - - Dated:- 10-2-2021 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MR. JUSTICE ILESH J. VORA MR.AVINASH PODDAR FOR THE PETITIONER MR NIKUNT K RAVAL FOR THE RESPONDENT ORAL ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. By this writ-ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings within a specified time and submit the report to respondent no.4 (d) Pending admission, hearing and till final disposal of this petition, be pleased to direct the respondents: (i) from resorting to any coercive measure against the petitioner; (ii) to defreeze the bank account and allow the petitioner to continue with his business; (e) To award costs of and incidental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount attached as on date would get defreezed by efflux of time. So far as the second issue is concerned, according to Mr. Raval, a preliminary inquiry as regard the dealings of the writ-applicant has revealed that he is one of the 'risky exporters'. Mr. Raval submits that the inquiry is still in progress. At the end of the inquiry, the concerned department shall take an appropriate call ..... X X X X Extracts X X X X X X X X Extracts X X X X
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