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2023 (2) TMI 651

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..... tion has been taken up for final disposal at the admission stage itself. 2.This writ petition has been filed for a Mandamus seeking for a direction to the second respondent to release the blocked funds in the petitioner's Bank Account, opened with the fourth respondent bearing Account Number 35277200625 and further direct the second respondent not to block funds in any other Bank Account of the petitioner without following the due process of law. 3.The petitioner filed their GSTR-3B for the month of July 2017 on 19.08.2017. According to the petitioner, due to technical glitches in the GST Portal, they were unable to capture the ITC eligibility, availed for the month of July 2017 in the GSTR-3B. According to the petitioner, they manual .....

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..... tice requesting an extension of two weeks' time and subsequently, on 30.12.2022 and 19.01.2023, the petitioner submitted the details to the first respondent. According to the petitioner, when they were unable to use their account with the fourth respondent, they realised that the funds in their bank account is blocked for withdrawal. The petitioner has given a representation to the respondents 1 and 4 to provide a copy of the notice through which the funds of the petitioner were blocked. According to the petitioner, till date, they have not got the copy of the said notice from the respondents. On 27.01.2023, the fourth respondent replied to the representation made by the petitioner by stating that the second respondent has issued notice .....

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..... learned Standing Counsel, who accepts notice on behalf of the respondents 1 to 3. 6.Since a specific request has not been made by the petitioner for release of the blocked funds in the petitioner Bank Account, maintained with the fourth respondent, the petitioner will have to give a fresh representation to the second respondent seeking for release of the blocked funds in the petitioner's bank account, maintained with the fourth respondent Bank. 7.No prejudice would be caused to the respondents if the petitioner's representation seeking for release of the blocked funds in the petitioner's Bank Account, maintained with the fourth respondent is considered, on merits and in accordance with law, after giving due consideration to th .....

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