Petitioner's Appeal to Be Resolved Swiftly; Bank of Baroda Account Unfrozen After Previous GST Act Freeze Order Lifted.

The petition was resolved with orders for the swift resolution of the petitioner's appeal on 19.10.2023 and the unfreezing of the petitioner's bank account with Bank of Baroda. The bank was instructed to allow normal operations of the account, disregarding the previous freezing order under Section 83 of the GST Act.

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Issues involved: Impugning order attaching bank accounts, expeditious disposal of appeal, discrepancies in Input Tax Credit (ITC) availed, provisional attachment of bank account u/s 83 of CGST Act.

Impugning Order Attaching Bank Accounts: The petitioner challenged an order dated 05.10.2021 where their bank accounts were attached without being heard, raising a demand of Rs. 44,04,335.40. The petitioner sought directions for the quick disposal of its appeal filed under Section 107 of the Delhi Goods and Services Tax Act, 2017, after depositing 10% of the disputed amount.

Discrepancies in Input Tax Credit (ITC) Availed: The Adjudicating Authority issued show cause notices pointing out discrepancies in the ITC availed under GSTR-2A and GSTR-3B for the financial year 2019-20 amounting to Rs. 4,05,77,308/-. The petitioner contended that the impugned order was passed without granting them a hearing.

Provisional Attachment of Bank Account u/s 83 of CGST Act: The respondents provisionally attached the petitioner's bank account under Section 83 of the Central Goods and Services Tax Act, 2017, despite the petitioner filing an appeal on 17.11.2021. The petitioner's bank account with Vijaya Bank, now Bank of Baroda, was frozen, but it was assured that the account would be defreezed before the appeal hearing scheduled for 19.10.2023.

Final Decision: The petition was disposed of with directions for the expeditious disposal of the petitioner's appeal on 19.10.2023 and the defreezing of the petitioner's bank account (A/c no. 26090200007725) maintained with Bank of Baroda. The concerned bank, Bank of Baroda, was directed not to restrict the operation of the bank accounts based on the freezing order passed under Section 83 of the GST Act.

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