2021 (8) TMI 474

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.... of India has been filed for issuance of direction to the respondents to defreeze the bank account Nos.06532320000211 (Magna Wires Pvt. Ltd.-petitioner No.1), 06532320001342 (Skyward Rolling & Alloys Ltd.- petitioner No.3), 06532320001016, 50200030855882 (Satya Smelting- petitioner No.2) and 50200011288085 (Suraj Udyog- petitioner No.4) maintained with HDFC Bank Ltd. Jalandhar, freezed vide letter dated 15.2.2021 (Annexure P2) by respondent No.2 and unblock input tax credit of petitioner No.1, which has been blocked vide mail dated 25.2.2021 (Annexure P4) by respondent No.4. Learned counsel for the petitioners submits that respondent No.2 has provisionally attached the bank accounts of the petitioners under Section 83 of the CGST Act, 20....

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....workers. He further stated that they purchased rejected batteries from different suppliers and under job work challans, same were sent to their job workers for manufacturing lead ingots. After receiving the final products from the job workers, the same were sold to their buyers. He named M/s Satya Smelting as their job worker for the above purpose. When confronted with the fact that M/s Satya Smelting was not operational. He admitted that they were issuing only invoices to enhance their turnover and to increase bank limit and that they were issuing job work challans to M/s Satya Smelting without actual movement of battery scarp/ rejected batteries and by doing this, they have taken wrong ITC of Rs. 3 crore approx. during the period April, 2....

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....austed the alternate and statutory remedy of approaching the competent authority i.e. Commissioner, CGST to release their accounts. Heard. Rule 159(5) of Central Good Services Tax Rules, 2007 reads as under:- Rule 159 - Provisional attachment of property (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, w....