2021 (2) TMI 1117 - HC - GST

Provisional attachment of Bank Accounts - Section 83 of the CGST Act - petitioner submits that the attachment of the bank accounts has brought the entire functioning of the company to a standstill, as the Petitioner is unable to dispense salary to approximately 15000 employees and discharge statutory dues like EPF, ESIC and labour welfare schemes etc. - HELD THAT - Issue notice. Mr. Satish Aggarwala, SPP accepts notice on behalf of respondents and submits that he would like to take instruction and file short affidavit/ status report within one day. List on 24th February, 2021.

Summary

The Delhi High Court allowed the exemption in CM APPL. 7084/2021, subject to all just exceptions. The petition in W.P.(C) 2435/2021 challenged the provisional attachment of the petitioner's bank accounts under Section 83 of the CGST Act. The petitioner's counsel argued that the attachment had halted the company's operations, affecting salary payments to employees and statutory dues. The court issued notice to the respondents, who accepted and agreed to file a status report by the next day. The case was listed for further hearing on 24th February, 2021.