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2023 (3) TMI 678

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..... Through: Mr. Sushil Kumar Pandey, SPC with Mr. Rahul Kumar, GP for R-1/UoI. Mr. Aditya Singla, SSC with Ms. A Sahitya Veena, Adv. for R-2 & 3. O R D E R 1. The petitioner has filed the present petition, inter-alia, impugning the action of the Commissioner, Goods and Services Tax, Gurugram to attach the petitioner's bank account bearing No.10072122873 maintained with IDFC First Bank, Ground Flo .....

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..... have commenced against M/s. Hello Enterprises and one M/s. Kumar Enterprises by the respondents and the bank account of Hello Enterprises has been attached. The petitioner's bank account has also been frozen in context of the said investigation 5. Mr. Singla, learned counsel appearing for the respondent submits that the petitioner should be relegated to avail of its remedies before the High Court .....

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..... er is not a precedent for the proposition that this court is in any manner denuded with the jurisdiction to entertain the present petition or that it would not be apposite to do so. 7. The petitioner is a registered dealer in Delhi. Its bank accounts in Delhi have been attached and, therefore, we do not consider it apposite that the petitioner be relegated to avail its remedies in another jurisdi .....

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..... ate. 12. The Registry is directed to keep the said amount in a fixed deposit with the Scheduled Bank initially for a period of six months with a clause for auto renewal. 13. It is also clarified that the petitioner would be entitled to request the bank to remit an amount of Rs.16,50,000/- (either electronically or by making a demand draft) in favour of the Registrar General of this court. IDFC F .....

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