2021 (6) TMI 517

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..... dv., Mr. Parmatma Singh, AOR And Mr. Madhur Jain,Adv. For the Respondent(s) : Mr. Balbir singh, Ld. ASG, Mr. Anmol chandan Adv, Mr. Mukul Singh, Adv, Mr. Akshay Amritanshu,Adv, Mr. B. V. Balaram Das, AOR And Mr. Mukesh Kumar Maroria, AOR ORDER The petitioner is a unit which manufactures industrial chemicals. A demand notice was issued on 08.04.2016 proposing classification of industrial chemica .....

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..... Goods & Service Tax Act, 2017 on 02.02.2021, for initiation of process of recovery. On 22.02.2021, the raw material/finished goods, movable and immovable properties were attached. Plant and machinery was also attached. Learned counsel for the petitioner submitted that the amount of Rs. 2.53 crores was deposited by 28.10.2020. He further submitted that the delay in depositing the amount may be cond .....

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..... ird party rights. We are informed by the learned counsel for the petitioner that the bank accounts of the Unit are frozen. The respondents are directed to defreeze the bank accounts and the petitioner shall undertake to utilize it only for the purpose of his business. The Special leave petitions stand disposed of. Pending application(s), if any, shall stand disposed of.
Case laws, Decisions, .....

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