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The petition impugns the provisional attachment of the monies in the bank accounts of the petitioner and seeks mandamus for de-freezing of the bank accounts. Matter will be listed on 15th March, 2021.

Section 83 of the CGST Act, 2017— Provisional attachment of the bank accounts – The petitioner challenged the provisional attachment of the bank accounts and sought mandamus for de-freezing of the bank accounts. The counsel for the respondent submitted that the petitioner is the daughter of the founder of the taxable person and is still holding 14.33% of the equity and is rendering strategic advice to the company. Held that:- The Hon’ble High Court issued Notice and listed the matter on 15th March, 2021.
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