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2023 (9) TMI 1054

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..... Mad.)
MADRAS HIGH COURT - HC
Dated:- 20-9-2023
W. P. No. 5682 of 2023 - -
GST
Honourable Mr.Justice C.Saravanan For the Petitioner : Ms.P.Jayalakshmi For the R1 & R2 : Mr.Rajnish Pathiyil Senior Standing Counsel ORDER This writ petition has been filed for issuance of a Mandamus, to direct the first respondent to release the bank account attachment of the petitioner vide notice o .....

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..... s a registered taxable person under the CGST Act, 2017. Proceedings have been launched against the aforesaid taxable person under section 67 of the said Act to determine the tax or any other amount due from the said person. As per information available with the department, it has come to my notice that the said person has account in your bank having current account no.50200049077416. In order to .....

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..... the order that came to be passed in Crl.O.P.Nos.20019, 20021 and 20023 of 2021 by an order dated 01.11.2021. 7. The petitioner has also deposited the amounts post facto. The petitioner has also received a Show Cause Notice (SCN.No.9/2023) dated 06.02.2023. 8. On behalf of the petitioner, the petitioner's director has deposited a sum of Rs. 50,00,000/- (Rs.25,00,000/- each in two accounts, v .....

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..... the petitioner, there shall be a direction for lifting the order of attachment. The third respondent shall allow the petitioner to operate the account. 11. The first and second respondents are at liberty to dispose the Show Cause Notice No.9/2023 dated 06.02.2023 as expeditiously as possible. 12. This Writ Petition stands disposed of with the above observations. No costs.
Case laws, Decision .....

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