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TMI Blog2022 (1) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... ies and the relevant documents have been furnished. She assures and undertakes to this Court that the petitioner will continue to appear as and when directed by the Investigating Authorities and will supply the documents which may be asked for. . The present writ petition along with pending application is disposed of with the directions to the respondents to de-freeze the petitioner s bank acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nion Bank of India has been provisionally attached as well as the order dated 06 th February, 2020 blocking the Petitioner s Electronic Credit Ledger. Petitioner also seeks directions to the Respondents to de-freeze the Petitioner s account and unblock the Petitioner s Electronic Credit Ledger. 3. Learned counsel for the petitioner states that in accordance with Rule 86A(3) of the CGST Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner s bank account remains attached to this date. In support of her submissions, she relies upon the judgment of this Court in M/s. Shri Dhan Laxmi Trade House Vs. Principal Commissioner of Goods and Service Tax, 2021 (11) TMI 863. She further states that the impugned order does not disclose the pendency of any proceeding under Sections 62, 63, 64, 67, 73 or 74 of the GST Acts, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been supplied by the petitioner. 8. In rejoinder, learned counsel for the petitioner states that the petitioner has been cooperating with the Investigating Agencies and the relevant documents have been furnished. She assures and undertakes to this Court that the petitioner will continue to appear as and when directed by the Investigating Authorities and will supply the documents which may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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