2021 (1) TMI 301

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....itioner Through: Mr. Harsh Sethi, Mr. Sarvapriya Makkar and Mr. Anant Nigam, Advs.   Respondents Through: Mr. Harpreet Singh, Adv.   O R D E R [VIA VIDEO CONFERENCING] CM APPL. 479/2021 (for exemption).   1. Allowed, subject to just exceptions and as per extant rules.   2. The application is disposed of.   W.P.(C) 167/2021 & CM APPL. 478/2021 (for ad i....

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....stated that the bank accounts which have been frozen, are current bank accounts in which only the overdraft limit from the bank is received and disbursed.   5. The counsel for the respondents appearing on advance notice fairly states that he has instructions that it was erroneously stated in the impugned communications to the banks that notice under Section 74 of the CGST Act has been issu....