2021 (2) TMI 336 - HC - GST

Continuation of attachment proceedings - HELD THAT - The respondent informs that the father of the petitioner had visited the office of the Commissioner, Goods and Services Tax (GST) and has furnished all the requisite information and the transactions in the account of the petitioner were found to be pertaining to the petitioner only, without having any GST implications and the respondent is satisfied that there is no need to continue with the attachment. The respondent is directed to, on or before 3rd February, 2021, send a communication to the HDFC Bank of the petitioner, recalling the instructions earlier issued vide letter dated 7th December, 2020 for attachment of the said account - Petition allowed.

Summary

The Delhi High Court allowed the petition, directing the respondent to recall the attachment of the petitioner's HDFC Bank account as no GST implications were found in the transactions. The order was issued by Hon'ble Mr. Justice Rajiv Sahai Endlaw and Hon'ble Mr. Justice Sanjeev Narula.