2021 (3) TMI 1239

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..... ul, we direct that provisional attachment of the aforesaid bank account of the petitioner shall be withdrawn to the extent of 10% of the credited amount as on today with the remaining amount of 90% continuing under debit freeze, which shall be subject to outcome of the appeal or such order that may be passed by the appellate authority. Stand over to 20th April, 2021. - WRIT PETITION (ST.) NO. .....

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..... 2021 whereafter order in original dated 12th February, 2021 has been passed by the Deputy Commissioner of CGST and Central Excise, Mumbai Central Commissionerate confirming the demand of ₹ 5,20,13,134.00 alongwith interest and penalty. 3. Learned counsel for the petitioner submits that the very purpose of provisional attachment of the bank account is no:: longer available with the respon .....

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..... Appeals) subject to payment of 10% of the demand. Since petitioner has a statutory right of filing appeal against the order in original, to make such right meaningful, we direct that provisional attachment of the aforesaid bank account of the petitioner shall be withdrawn to the extent of 10% of the credited amount as on today with the remaining amount of 90% continuing under debit freeze, which s .....

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