2019 (12) TMI 43 - HC - GST

Provisional attachment of petitioner's bank accounts - Section 83 of Central Goods and Services Tax Act, 2017 - HELD THAT - Let reply by way of affidavit be filed before next date of hearing. In the meanwhile, the amounts lying in both bank accounts, provisionally attached pursuant to Memos dated 22.7.2019 (Annexure-P-2 and Annexure-P-3) as on the date of ordering of provisional attachment shall not be permitted to be withdrawn or utilized by either of the parties, however, petitioner-assessee shall be permitted to operate the bank accounts subject to decision of the writ petition.

Summary

The High Court of Punjab and Haryana heard a case involving the provisional attachment of two bank accounts under the Central Goods and Services Tax Act, 2017. The petitioner argued that this action violated a court order and the safeguards provided under the relevant rules. The court directed the respondents to file a reply before the next hearing and ordered that the funds in the attached accounts cannot be withdrawn pending the final decision on the matter.