TMI Blog2023 (3) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) may be necessary only if the Adjudicating Authority has adjudicated any contentious issue, which in the opinion of the Commissioner requires to be reviewed. Insofar as the blocking of the bank account is concerned, the said action is taken under Section 83 of the Act. By virtue of sub-section (2) of Section 83 of the Act, the said order of attachment ceases to be operative on expiry of a period of one year from the date of the order. The respondents are required to adhere to the said discipline. Considering the averment that the auditor has already reviewed the petitioner s case and has directed refund for the sum of ₹38,786/-, it is considered apposite to direct the respondent to reconsider the petitioner s request for lift ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cked. 4. Ms Goel, the learned counsel for the petitioner submits that it is not open for the respondents to indefinitely block the petitioner s bank account and in the event, the respondent finds that the order of refund is erroneous or requires review, it would be necessary for the respondent to take recourse to Section 107(2) of the Central Goods and Services Tax Act, 2017 (the Act). 5. Mr Singla points out that the petitioner had filed a writ petition captioned Eunike General Trading v. Commissioner of Goods and Service Tax West And Ors : W.P.(C) 16739/2022 seeking similar relief and the same was disposed of by the order dated 15.12.2022. 6. It is relevant to note the prayers made in the said writ petition. The same read as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been released earlier. 9. Considering the above submissions made by the parties, this Court had directed the freezing of the bank accounts to be confined to ₹50 Lacs. The operative part of the order dated 15.12.2022 is set out below: 5. In view of the above, the order issued under Section 83 of the CGST Act, 2017 would be confined to freezing the petitioner s bank account to the extent of ₹50 lacs. In another words, the petitioner would not be entitled to withdraw any amount from the bank account till a credit balance of ₹50 lacs is achieved. The petitioner would be entitled to operate the bank account and withdraw any amount in excess of a credit balance of ₹50 lacs. 6. Insofar as the reasons for ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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