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2023 (3) TMI 678

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..... 50,000/- were transferred from the bank account of M/s. Hello Enterprises to the petitioner. The action of attachment of bank accounts is a draconian measure and must be resorted to as a measure of last resort. As an interim measure, it is considered apposite to suspend the order of attachment of the petitioner s bank account in question and direct that the petitioner be permitted to operate the same subject to the petitioner depositing a sum of ₹16,50,000/- with the Registry of this Court within one week from date. List on 10.05.2023. - W.P.(C) 2564/2023 - - - Dated:- 2-3-2023 - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAHAJAN For the Petitioner Through: Mrs. Anjali Jha Manish, Mr. Priya .....

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..... text of the said investigation 5. Mr. Singla, learned counsel appearing for the respondent submits that the petitioner should be relegated to avail of its remedies before the High Court of Punjab and Haryana since the petitioner s bank accounts have been attached by the Commissioner, Goods and Services Tax, Gurugram. He also relies on an order dated 26.08.2022 passed in Writ Petition bearing No. W.P.(C) 12361/2022 captioned Naveen Aggarwal Vs. Principal Commissioner of Goods and Services Tax and others and submits that in the said case, the petitioner (Naveen Aggarwal) had withdrawn the Writ Petition with a liberty to approach the appropriate forum. He submits that the said petitioner was also similarly placed as the petitioner i .....

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..... ed to keep the said amount in a fixed deposit with the Scheduled Bank initially for a period of six months with a clause for auto renewal. 13. It is also clarified that the petitioner would be entitled to request the bank to remit an amount of ₹16,50,000/- (either electronically or by making a demand draft) in favour of the Registrar General of this court. IDFC First Bank shall comply with the said request notwithstanding the attachment order passed by the Commissioner, Goods and Services Tax, Gurugram. 14. Mr. Singla seeks time to file a counter affidavit. 15. Let the same be filed within a period of three weeks from today. 16. Rejoinder, if any, be filed within a period of two weeks thereafter. 17. The respondent shal .....

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