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2019 (5) TMI 896 - HC - GSTDefreezing of Current Account - validity of search and seizure proceedings - HELD THAT - The account of the petitioner shall be released on or before 11.04.2019. Liberty was sought to file application for revival of the petition, in case the account is not so released.
Issues:
Prayer for declaration of violation in search and seizure proceedings under Finance Act, 1994 after introduction of Central Goods and Services Tax, 2017; Prayer for de-freezing current account of petitioner. Analysis: The judgment by the High Court of Punjab and Haryana addressed the prayers made in a writ petition concerning the legality of search and seizure proceedings conducted by the respondents under the Finance Act, 1994, after the introduction of the Central Goods and Services Tax, 2017. The petitioner initially sought a declaration that the said proceedings were in violation of the law and also requested the de-freezing of their current account. However, during the hearing, the petitioner's counsel informed the court that they no longer wished to press the issue regarding the legality of the search and seizure. Consequently, the petitioner's prayer was limited to only seeking the de-freezing of their current account. The counsel representing the respondents informed the court that a show cause notice had been issued to the petitioner, and assured that the petitioner's account would be released by a specified date. Subsequently, the petitioner's counsel acknowledged that the writ petition had become infructuous due to the assurance given by the respondents regarding the release of the account. The petitioner, however, requested liberty to file an application for the revival of the petition if the account was not released as promised. In light of the submissions made by both parties, the court ordered that the petition be disposed of as infructuous, given the assurance provided by the respondents regarding the release of the petitioner's account. The court also granted the petitioner the liberty to file an application for the revival of the petition in case the account was not released within the stipulated time frame.
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