M/S Shri Dhan Laxmi Trade House … vs Principal Commissioner Of Goods … on 22 November, 2021

1. By way of the present petition, Petitioner seeks directions to the
Respondents to defreeze the Petitioner’s Current Account No.181905001156
with Respondent No.2-Bank.
W.P. (C) 13080/2021 Page 1 of 3
Signature Not Verified
Digitally Signed By:JASWANT
Signing Date:23.11.2021
2. Learned Counsel for the Petitioner states that the Petitioner’s account
had been directed to be debit freezed by Respondent No.1 vide letter dated
10th August, 2020 written to the Respondent No. 2-Bank. He states that the
account had been attached merely on account of initiation of proceedings by
Respondent No.1 against the Petitioner under Section 67 of the CGST Act
i.e. to determine if there is any tax amount due and payable by the petitioner.

Source: Indian Kanoon

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