Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI • Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions • Judicial precedents and Supreme Court, High Court and other citations • Issue-wise legal analysis • Practical arguments and supporting content • Professionally structured draft ready for further review.
Court orders partial release of bank account attachment, allows appeal The court directed the withdrawal of the provisional attachment of the petitioner's bank account to the extent of 10% of the credited amount as of the ...
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Provisions expressly mentioned in the judgment/order text.
Court orders partial release of bank account attachment, allows appeal
The court directed the withdrawal of the provisional attachment of the petitioner's bank account to the extent of 10% of the credited amount as of the current date, recognizing the petitioner's statutory right to appeal the order in original. The remaining 90% of the amount would continue under debit freeze pending the outcome of the appeal or any order by the appellate authority. The matter was adjourned for further proceedings.
Issues: Challenging provisional attachment of bank account, confirmation of demand by Deputy Commissioner, withdrawal of provisional attachment order, fraudulent refund obtained by petitioner, appeal against order in original.
Analysis: The writ petition was initially filed challenging the provisional attachment of the petitioner's bank account by respondent No.2. Subsequently, a show cause notice was issued to the petitioner, followed by an order in original confirming a demand of Rs. 5,20,13,134.00 along with interest and penalty by the Deputy Commissioner of CGST and Central Excise, Mumbai Central Commissionerate. The petitioner, through their counsel, requested the withdrawal of the provisional attachment order, arguing that the matter had attained finality with the issuance of the order in original, pending appeal. On the other hand, the respondent's counsel alleged that the petitioner fraudulently obtained the entire refund, claiming that the premises of the petitioner were not found during an official visit. The respondent's counsel opposed the withdrawal of the provisional attachment at this stage.
Upon hearing both parties, the court, without expressing any opinion on the merit of the case, noted that the order in original was appealable before the Commissioner (Appeals) upon payment of 10% of the demand. Recognizing the petitioner's statutory right to appeal, the court directed the withdrawal of the provisional attachment of the petitioner's bank account to the extent of 10% of the credited amount as of the current date. The remaining 90% of the amount would continue under debit freeze, subject to the outcome of the appeal or any order passed by the appellate authority. The matter was adjourned to 20th April, 2021 for further proceedings.
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