2024 (8) TMI 891 - HC - GST

Attachment on two bank accounts of the petitioner - personal liability on directors of a private limited company - HELD THAT - The petition is disposed of by directing the respondent to consider and dispose of representation dated 20-9-2023 after providing a reasonable opportunity to the petitioner and by taking into account the provisions of the Finance Act. Such representation shall be disposed of within a period of one month from the date of receipt of a copy of this order. There will be no order as to costs.

Summary

The petitioner sought to lift the attachment on two bank accounts due to a tax demand against a company where he was a director. A penalty was imposed on the petitioner, which he paid. The court directed the respondent to review the petitioner's representation and consider lifting the attachment within one month.