2024 (8) TMI 891 - HC - GST

Tax Authority Ordered to Review Bank Account Attachment After Penalty Payment by Petitioner's Compliance

The HC ruled in favor of the petitioner, directing the tax authority to review the representation and potentially lift the bank account attachment within ... Attachment on two bank accounts of the petitioner - personal liability on directors of a private limited company - HELD THAT:- The petition is disposed of by directing the respondent to consider and dispose of representation dated 20-9-2023 after providing a reasonable opportunity to the petitioner and by taking into account the provisions of the Finance Act. Such representation shall be disposed of within a period of one month from the date of receipt of a copy of this order. There will be no order as to costs. The petitioner sought to lift the attachment on two bank accounts due to a tax demand against a company where he was a director. A penalty was imposed on the petitioner, which he paid. The court directed the respondent to review the petitioner's representation and consider lifting the attachment within one month.