2023 (8) TMI 584

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.... : Mr. Nikita Badheka a/w Parth Badheka. For the Respondents : Mr. Dhananjay B. Deshmukh a/w Mr. Ashutosh Mishra i/by Mr. Jitendra B. Mishra. P.C. :- This petition challenges the provisional attachment of three bank accounts under Section 83 of the Central Goods and Service Tax Act, 2017 (CGST Act), the details of which are as under : - Sr. No. Bank Name Account Number 1 Ko....

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....e attachment of the overdraft account stood lifted. Therefore, as of today, the Petitioner is in a position to operate the Overdraft Account with the Kotak Mahindra Bank. The Respondents have communicated the Kotak Mahindra Bank in April 2023 to de-freeze the Overdraft Account, a copy of the said letter was produced before us. Therefore, the interim relief sought for by the Petitioner by prayer cl....

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.... We have heard the learned counsel for the Petitioner and the Respondents. 6. At the outset, the Respondents have intimated the Kotak Mahindra Bank lifting the provisional attachment order on Overdraft Account and therefore, it cannot be said that the Petitioner's business has come to a standstill. The Petitioner can operate this account for running his business. 7. The Petitioner, in his st....

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....preliminary investigation have revealed that the 14 parties from whom the Petitioner has purchased the goods, are not in existence and, therefore, there is a question mark whether if at all the goods have been received or not. 9. The Respondents are investigating the entities/persons from whom the Petitioner has purchased the goods and as of today, they have found 14 parties who are fictitious.....