2022 (1) TMI 355

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....Singla, Advocate. O R D E R The hearing was conducted through video conferencing. 1. The Division Bench of this court, vide order dated 23.12.2021 in W.P.(C) NO. 14848/2021, had directed the petitioner's bank account to be de-frozen. 2. It is not in dispute that the account could have been frozen at best for one year under s.83(1) of the Central Goods and Services Tax Act, 2017 ('the A....

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....even prior to issuance of the said notice, the petitioner's account had been frozen; that the aforesaid direction of the Division Bench has been made nugatory on account of the action of the respondents, which ex facie is mala fide. 5. On the other hand, the learned counsel for the respondents submits that the action initiated by respondents against the petitioner is primarily for recovery of t....