9911796707
TMI Blog2023 (3) TMI 937X X X X Extracts X X X X X X X X Extracts X X X X ..... ioners shall make a deposit of Rs.28.00 crores in a nationalised bank by way of fixed deposit on or before 14.04.2023 and handover the fixed deposit receipt (FDR) to respondent No.3 within seven days thereafter - Petitioners shall cooperate with the summons that may be issued by the respondents or on behalf of the respondents in connection with the proceedings under Section 74 of the CGST Act - Respondents shall forthwith withdraw the provisional attachment of bank accounts of petitioner No.1 carried out on 08.03.2023. Petition disposed off. - HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND HON BLE SRI JUSTICE N. TUKARAMJI For the Petitioner : Keerthi Kiran Kota For the Respondent : Gadi Praveen Kumar (Dy. Solicitor General O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h order dated 04.01.2023 was passed by respondent No.3. It was thereafter that respondent No.4 preferred appeal before the Joint Commissioner under Section 107(2) of the CGST Act. The appeal was filed on 31.01.2023 and is stated to be pending. While the matter rested thus, office of respondent No.3 in exercise of powers under Section 83 of the CGST Act issued notices dated 08.03.2023 to the bankers of petitioner No.1 for provisional attachment of bank accounts of petitioner No.1. It is stated that the following bank accounts of petitioner No.1 in different banks have been attached by respondent No.3 under Section 83 of the CGST Act on the ground that proceedings have been initiated against petitioner No.1 under Section 74 of the CGST Act: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Indusland Bank 200999548020 Escrow Account 13. Indusland Bank 250021121995 Escrow Account 14. Kotak Mahindra Bank 0646377597 Collection Account 15. Kotak Mahindra Bank 0552TL010000884 Term Loan 4.1. Immediately thereafter on 09.03.2023, respondent No.5 issued summons to the petitioners under Section 70 of the CGST Act. 5. Learned Senior Counsel for the petitioners have referred to the guidelines dated 23.02.2021 issued by the Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for respondents No.2 to 5 submits that petitioners should cooperate with the investigation. Though respondents had issued summons to the petitioners, on one pretext or the other they did not appear before the summoning authority. Additionally, he submits that the refund order was obtained fraudulently by the petitioners. He also submits that there is no provision of stay of a refund sanction order by the appellate authority. Therefore, question of stay does not arise. 9. Having heard learned counsel for the parties and on perusal of the materials on record, we are of the view that without entering into the merits of the rival contentions, the following directions will meet the ends of justice: i) The refund sanction amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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