Verification in relation to the bank account for which the de-freezing orders are sought.
Section 83 of the CGST Act, 2017—Provisional attachment of Bank Accounts -- The petitioner challenged the action of freezing of bank account vide letter dated 7th December, 2020, which has been done pursuant to an enquiry/proceeding launched under Section 67 against M/s Milkfood Limited in which the father of the petitioner is the CFO and the petitioner is not even mentioned as a taxable person within the meaning of Section 2(107) of the Act. The respondent counsel submitted that father of the petitioner, in his ITR for assessment year 2020-21, has given details of the bank account of the petitioner. And the respondents would like to record the statement of father of the petitioner.
Held that:-The Hon’ble Court directed that father of the petitioner to visit the office of the respondent on 27th January, 2021 at 11:30 AM. List on 1st February, 2021.
Verification in relation to the bank account for which the de-freezing orders are sought.
Section 83 of the CGST Act, 2017—Provisional attachment of Bank Accounts -- The petitioner challenged the action of freezing of bank account vide letter dated 7th December, 2020, which has been done pursuant to an enquiry/proceeding launched under Section 67 against M/s Milkfood Limited in which the father of the petitioner is the CFO and the petitioner is not even mentioned as a taxable person within the meaning of Section 2(107) of the Act. The respondent counsel submitted that father of the petitioner, in his ITR for assessment year 2020-21, has given details of the bank account of the petitioner. And the respondents would like to record the statement of father of the petitioner.
Held that:-The Hon’ble Court directed that father of the petitioner to visit the office of the respondent on 27th January, 2021 at 11:30 AM. List on 1st February, 2021.