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TMI Blog2021 (2) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Sethi, Mr. Ankur Garg, Mr. Sarvapriya Makkar and Mr. Anant Nigam, Advocates. Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel. O R D E R [VIA VIDEO CONFERENCING] 1. The present petition inter-alia seeks quashing of the impugned Letters dated 31st December, 2020 whereby Respondents have directed the Bankers of the Petitioner Company to Freeze and/or Provisionally attach the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder impugned in the present petition, the Petitioner is willing to offer a valuable security, being an immovable property, which can secure the interest of the Revenue for the tax amount in dispute. He submits that since immovable properties can also be a subject matter of attachment under Section 83 of the CGST Act, 2017 the same be provisionally attached in lieu of the bank accounts in question ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the GST authorities and prays that the Court may issue a direction to the Respondents to at least consider the said offer. 3. Mr. Harpreet Singh, learned Senior Standing Counsel appearing on behalf of the Respondents, on the other hand submits that no proposal or offer has been received from the Petitioner in this regard. He submits that in case such a proposal is received, the same would be exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the immovable property offered as a security. The immovable property should be of value not less than the tax amount in dispute. It should also be free from any subsisting charge, liens, mortgages or encumbrances, property tax fully paid up to date and not involved in any legal conflicts. As and when required, Petitioner shall produce the original title deeds, provide all necessary information re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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