The Court directs that the Petitioner shall, not later than 1st July 2021, file an objection to the order of provisional attachment of its bank account before the Commissioner and upon the receipt of such objection, the Commissioner shall proceed to fix a date for hearing the Petitioner.
Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts — The petitioner challenged the provisional attachment order informing the Bank with which the Petitioner maintains an over draft bank account that the said account of the Petitioner stands attached under Section 83 of the Act. The court observed that the petitioner has approached this Court without availing the remedy available to it in law.
Held that:- The Hon’ble High Court directed the Petitioner shall, not later than 1st July 2021, file an objection to the order of provisional attachment of its bank account before the Commissioner. After hearing the Petitioner, the Commissioner shall pass a reasoned order in terms of Section 83 not later than 2nd August, 2021.
The Court directs that the Petitioner shall, not later than 1st July 2021, file an objection to the order of provisional attachment of its bank account before the Commissioner and upon the receipt of such objection, the Commissioner shall proceed to fix a date for hearing the Petitioner.
Section 83 of the CGST Act, 2017— Provisional Attachment of Bank Accounts — The petitioner challenged the provisional attachment order informing the Bank with which the Petitioner maintains an over draft bank account that the said account of the Petitioner stands attached under Section 83 of the Act. The court observed that the petitioner has approached this Court without availing the remedy available to it in law.
Held that:- The Hon’ble High Court directed the Petitioner shall, not later than 1st July 2021, file an objection to the order of provisional attachment of its bank account before the Commissioner. After hearing the Petitioner, the Commissioner shall pass a reasoned order in terms of Section 83 not later than 2nd August, 2021.