2022 (3) TMI 496

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....Nigam and Ms. Saruapriya Makkar, Advocates Respondent Through Mr. Harpreet Singh, SSC for GST with Ms. Suhani Mathur, Advocates. JUDGMENT MANMOHAN, J (Oral) 1. Present writ petition has been filed challenging the letter dated 07^th December, 2020 issued under Section 83 of the CGST Act, 2017 whereby the Respondent has directed the Bankers to provisionally attach the bank accounts as we....

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....em under Section 122(3) of the CGST Act. 5. Learned counsel for the Petitioners states that without prejudice to the rights and contentions of the petitioners, they have no objection to their accounts being debit freezed for Rs. 25,000/- each, subject to final determination of the show cause notices. He, however, prays that the amount lying over and above Rs. 25,000/- in the bank accounts of ea....