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2020 (8) TMI 205 - HC - GSTProvisional attachment of Bank Account - Section 83 of Punjab Goods and Service Tax Act and Central Goods and Service Tax 2017 - HELD THAT - It is accepted fact that against CC Account, limit was ₹ 25 lakhs and the petitioner has withdrawn more than ₹ 26 lakhs. The petition is disposed of with the direction that all the accounts of the petitioner be defrozen and the petitioner would maintain the amount which was present in the accounts on the date of provisional attachment.
Issues:
1. Application under Order 1 Rule 10 for impleading respondent HDFC Bank 2. Writ petition seeking to quash order confirming provisional attachment of bank account and property under the PGST/CGST Act Analysis: 1. The judgment begins with an application under Order 1 Rule 10 for impleading HDFC Bank as respondent No.4, which is allowed, and the Amended Memo of Parties is taken on record. This procedural aspect is duly addressed by the Court to ensure all relevant parties are included in the case. 2. Moving on to the main issue, the petitioner filed a writ petition seeking to quash the order confirming the provisional attachment of bank account and property under the PGST/CGST Act. The petitioner's counsel argued for the defreezing of all seven accounts to allow the petitioner to continue business operations. It was highlighted that the petitioner had overdrawn the CC Account limit, which was acknowledged by the respondent's counsel. 3. The respondent's counsel accepted the overdrawn amount and did not contest the logic behind defreezing the accounts. The learned Addl. Advocate General also did not oppose the prayer made by the petitioner's counsel. Consequently, the Court disposed of the petition with the direction to defreeze all accounts and for the petitioner to maintain the balance present in the accounts on the date of provisional attachment. 4. The judgment concludes by stating that since the main case has been decided, any pending applications also stand disposed of. This ensures the completion of all related matters in the case before the Court. The judgment reflects a fair consideration of the petitioner's request and a balanced decision in resolving the issue of the provisional attachment of accounts under the tax laws.
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