2023 (4) TMI 158 - HC - GST

Unblocking of account after a period of one year - HELD THAT - after blocking his account, they have unblocked his account after a period of one year and consequential steps have already been taken - As far as unblocking of the account, the issue has come to an end. With regard to search was conducted on 14.01.2021 - HELD THAT - The matter is being adjourned to 14.02.2023, so as to enable the counsel for respondent No.1 to find out after the issuing the summons (Annexure P17), what further steps have been taken till date.

Summary

The High Court of Punjab and Haryana stated that the matter regarding respondent no.2 is now infructuous as his account has been unblocked after one year. Consequential steps have been taken against the demand raised by the respondent. The issue of unblocking the account has been resolved. The search was conducted on 14.01.2021 in the office of the petitioner regarding respondent no.1. The case has been adjourned to 14.02.2023 for further steps to be taken by respondent No.1 after issuing the summons.