2024 (10) TMI 1006 - HC - GST

Seeking setting aside of order - attachment of bank account in terms of Section 83 of the Central Goods and Services Tax Act, 2017 - HELD THAT - The authorities have no objection if the petitioner s account is de-freezed in terms of sub-section (2) of Section 83. The bank is not required to get instructions from the authorities because Section 83(2) is very clear. Petition disposed off.

Summary

The petitioner sought to set aside an order where their bank account was attached under the Central Goods and Services Tax Act. Despite seeking release, the bank did not de-freeze the account. The respondents had no objection to de-freezing the account, and the court directed the bank to do so within three days.