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2021 (1) TMI 800 - HC - GSTFreezing of and/or provisional attachment of the bank account of the petitioner - father of the petitioner is the Chief Financial Officer (C.F.O.) and the petitioner is not even mentioned as a taxable person within the meaning of Section 2(107) of the CGST Act, 2017 - HELD THAT - The counsel for the respondent seeks time till Friday, i.e. 22 nd January, 2021, to take instructions. List on 22nd January, 2021.
The High Court of Delhi allowed the exemption in CM No.1891/2021, subject to exceptions and rules. The petitioner, an advocate, challenged the freezing of her bank account under the CGST Act, 2017, and sought mandamus for de-freezing the account. The respondent's counsel requested time until January 22, 2021, for instructions. The case was listed for further hearing on January 22, 2021.
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