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2021 (9) TMI 675 - HC - GSTAttachment of Cash Credit Account and all bank accounts on the same PAN of the petitioner - case of petitioner is that they had filed objections to this attachment as far back as on 07.08.2021 but in the absence of the decision thereon the industry of the petitioner has been shut down - HELD THAT - It is deemed appropriate to direct the competent authority to decide the objections (Annexure P-4) immediately but not later than 23.08.2021 in accordance with law. The authorized representative/partner of the petitioner company shall appear before the competent authority on 20.08.2021 AT 10.30 AM for the purpose of representing his case and thereafter the competent authority shall decide the objections and pass a speaking order thereon immediately but not later than 23.08.2021. Petition disposed off.
Issues:
Challenge to attachment of Cash Credit Account and bank accounts on the same PAN in HDFC Bank due to objections not being decided promptly leading to shutdown of petitioner's industry. Analysis: The petitioner challenged the attachment of Cash Credit Account and all bank accounts on the same PAN in HDFC Bank, Yamuna Nagar, due to objections not being decided promptly. The learned Senior Counsel highlighted that objections were filed on 07.08.2021, but the decision was still pending, resulting in the shutdown of the petitioner's industry. In response, Mr. Anshuman Chopra, Advocate, representing the respondent No.1, acknowledged that the objections needed to be decided by the competent authority. Consequently, the High Court directed the competent authority to decide the objections immediately, not later than 23.08.2021, in accordance with the law. The High Court ordered the authorized representative/partner of the petitioner company to appear before the competent authority on 20.08.2021 at 10.30 AM to present the case. Subsequently, the competent authority was instructed to decide the objections and issue a speaking order on the matter immediately, but not later than 23.08.2021. As a result of these directions, the petition was disposed of with the mentioned terms.
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