9911796707
TMI Blog2024 (10) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - - - GST - Freezing of Bank Accounts u/s 83 (1) of the Central Goods and Services Tax Act, 2017 - whether period of one year has not lapsed since the issuance of fresh orders? - HELD THAT:- A plain reading of the petitions in these cases indicate that the petitioners have not taken any effective steps in ascertaining the reasons as to why the bank accounts have been frozen. It is considered ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 83 (1) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act). 2. According to the petitioners, the bank accounts were frozen more than one year prior to date. In some cases, the bank accounts are stated to have been provisionally attached almost three years from date. 3. It is the petitioners contention that in terms of Section 83 (2) of the CGST Act, an order p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n frozen. 7. In W.P.(C) 11678/2024, the learned counsel appearing for respondent no.3/ICICI Bank Limited states that the account of the petitioner in that case (Tirupati Overseas) was closed in July, 2021. He submits that the documents to substantiate the same are not readily available. 8. In view of the above, we consider it apposite to direct the respondents to send copies of the respective orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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