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TMI Blog2022 (12) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... hetna Bhalla, Advocate for R-2. Mr.Aditya Singla, Mr.Sahil Sharma, Mr.Adhishwar Suri, and Mr.Shobit Jain, Advocates for R-3 ORDER CM APPL. 55564/2022 (Exemption) 1. Allowed, subject to all just exceptions. 2. Application is disposed of. W.P.(C) 17436/2022 1. The petitioner has filed the present petition inter alia impugning a communication dated 06.12.2022 issued by Respondent no.3 whereby, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition - is an order issued under Section 83 of the Central Goods and Services Tax Act, 2017 (hereafter 'CGST Act'). A perusal of the said order indicates that the reasons for issuing the notice is that the petitioner was found to be non-existent and had not responded to the summons issued by Respondent no.3. 6. The learned counsel appearing for Respondent no.3 has handed over copies of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the petitioner was named as one of the suspicious entities. 10. According to Respondent no.3, petitioner has availed of a GST refund of Rs.2.4 crores and the same is under investigation. 11. In the aforesaid view, it would not be apposite for Respondent no.3 to provisionally attach the petitioner's bank account for any amount in excess of Rs.2.4 crores. 12. Learned counsel appearing for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner's bank account. Thus, the petitioner can have no grievance against Respondent no.3 for not permitting the operation of the bank account prior to 06.12.2022. 15. In so far as the reasons for freezing the bank account is concerned, the petitioner is at liberty to approach the ICICI Bank for seeking the reasons for freezing the bank account. The bank is directed to provide the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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