2022 (7) TMI 704

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... CM No. 14460/2022, W. P. (C) 9049/2021, W. P. (C) 9079/2021, - -<br>GST<br>HON&#39;BLE MR. JUSTICE RAJIV SHAKDHER AND HON&#39;BLE MS. JUSTICE TARA VITASTA GANJU Petitioners Through: Mr Ajit Kumar Sinha, Sr. Adv. with Mr Shadman Ahmed Siddiqui, Ms Srishti Khanna and Mr Tushar Sharma, Advs. Respondent Through: Mr Harpreet Singh, Sr. Standing Counsel with Ms Suhani Mathur, Adv. for Revenue. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ua the 38 bank accounts, which are presently the subject matter of investigation. 4.1 The details of these bank accounts are set forth at pdf page 1014 of the case file.(Running page 191A.) 5. A perusal of the details shown therein would disclose that the said 38 bank accounts concern three petitioners i.e., M/s Sun Flame Trading Pvt. Ltd., M/s Atlantic International Trading Pvt. Ltd., and M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3 bank accounts, which concern persons and entities which are not the subject matter of investigation, can be lifted, upon the cumulative amount appearing as credit balance i.e., Rs.1,67,550.12/- being remitted to the respondent/revenue, to protect its interests, pending adjudication. 9. Mr Singh has obtained instructions from Mr Satyam Kumar, Deputy Commissioner, CGST, Delhi (South). Mr Singh ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt order issued qua 38 bank accounts, adverted to in the tabular chart appended on pdf page 1014 of the case file. (ii) The concerned banks will remit the amounts available in the accounts of the petitioners to the respondent/revenue, upon necessary intimation being received by them. The concerned bank managers will act on the basis of such intimation received from the respondent/revenue.....