2021 (2) TMI 927

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..... nimum balance of 22 lac in the bank account in question up to 21st September 2021. On this condition, we permit the writ-applicant to operate his bank account. The respondents shall intimate the bank concerned about this order and permit the writ-applicant to operate his bank account. The writ-applicant shall file his undertaking in this regard on oath in writing before the concerned department as .....

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..... of India to quash and set aside the orders dated 22.09.2020 issued by Respondent No.4 under Section 83 of the CGST Act, 2017 to provisionally attach the bank account of the petitioner as specified hereinabove; (b) Pending the hearing and final disposal of this petition, stay the operation of the orders dated 22.09.2020 passed by the Respondent No.4 and allow the petitioners to operate the subje .....

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..... ecord that the impugned order of attachment came to be passed pending the search proceedings under Section 67 of the Act. According to the department, the liability incurred by the writ applicant towards tax is to the tune of ₹ 86,92,950/inclusive of penalty and interest. 4. Mr. Dave, the learned A.G.P. Submitted that the inquiry is still in progress. At the end of the inquiry, the concern .....

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..... bruary 2021 on top of the Board." 4. Today, when the matter is taken up for further hearing, Mr. Nainawati, the learned counsel appearing for the writ-applicant submits that his client shall maintain the minimum balance of ₹ 22 lac in the bank account which has been attached by the department. According to Mr. Nainawati, at the time of attachment of the bank account, the balance available w .....

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..... on up to 21st September 2021. On this condition, we permit the writ-applicant to operate his bank account. The respondents shall intimate the bank concerned about this order and permit the writ-applicant to operate his bank account. The writ-applicant shall file his undertaking in this regard on oath in writing before the concerned department as well as placed the same undertaking on the record of .....

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