TMI Blog2023 (2) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... credited to the bank account of the petitioner - HELD THAT:- It appears that the said action has been taken on essentially three grounds. First, that there has been a mismatch in the payment made by the petitioner to the supplier in respect of the goods that are stated to have been exported. Second, it is stated that there are serious doubts as to whether any goods were procured from the supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner had approached this court as its bank account was blocked by issuing a letter to the concerned bank and without passing any order under the CGST. The respondents have now passed an order under Section 83 of the CGST Act - petition disposed off. - W.P.(C) 16739/2022 & CM APPL. 52829/2022 - - - Dated:- 15-12-2022 - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE PURUSHAI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of the Petitioner; b) issue a writ of mandamus or any other appropriate writ or direction to direct the respondent no. 4 to unblock the amount of Rs. 3448080/- Rupees Thirty Four Lakh Forty Eight Thousand and Eighty Rupees) lying in the bank account of Petitioner. 2. The petitioner has filed the present petition being aggrieved by the blocking of the petitioner s bank account, of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration has been suo motu cancelled. 4. The learned counsel for the respondent states that in addition to the input credit of ₹34,48,080/-, a sum of approximately ₹15 lacs had been released earlier. 5. In view of the above, the order issued under Section 83 of the CGST Act, 2017 would be confined to freezing the petitioner s bank account to the extent of ₹50 lacs. In anot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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