2021 (1) TMI 799

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..... frozen - HELD THAT:- The amount already lying in the account may be ordered to remain frozen in the account and/or be directed to be kept in a fixed deposit and the operation of the account can otherwise be permitted. We would like to hear the counsels on, whether in pursuance to the order under Section 83 of the Central Goods and Services Tax Act, 2017, the respondents are entitled to any fur .....

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..... re is an amount of about ₹ 40,000 odd in the bank account which has been frozen but monies are due from the overseas buyers to the petitioner and receipt whereof also is held up owing to the account having been frozen. 4. We have proposed that the amount already lying in the account may be ordered to remain frozen in the account and/or be directed to be kept in a fixed deposit and the ope .....

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