2021 (4) TMI 3 - HC - GST

Attachment of bank Accounts of petitioner - HELD THAT - As the bank attachments are consequent upon the impugned summons and by virtue of the summons being kept in abeyance the attachments will have to stand lifted as well. This is particularly since the summons has itself been challenged on the ground of lack of jurisdiction as noted by me in paragraphs 3 4 of order dated 08.02.2021. There is a specific direction to the Assessing Authority to lift the attachments of the bank accounts. List this matter on 24.03.2021 along with W.P. No.4922 of 2020 and etc. batch.

Summary

The High Court of Madras ordered the lifting of bank account attachments belonging to the petitioner, as the impugned summons was kept in abeyance. The Assessing Authority was directed to lift the attachments. The case was listed for further hearing on 24.03.2021 along with other related matters.