Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate

The Court was directed to comply with instructions while executing the attachment of cash credit under the GST Order
Attachment on Cash Credit of Assessee - GST Act - Delhi HC - Bank to Comply Instructions - Vacate - taxscan

The Delhi High Court directed the assesee’s bank, Canara Bank to comply with the instruction to vacate while executing the order for attachment on cash credit of the assessee  under the Goods and Service Tax ( GST ) Act, 2017.

Mr. R.P. Singh and Mr. Mulayam Singh appeared for the petitioner. Mr. Anurag Ojha Mr. Subham Kumar and Mr. Arun Aggarwal appeared for the respondent.

M/S Sant Steel And Alloys Private Limited, the petitioner challenged the order whereby the cash credit account of the petitioner in Canara Bank has been attached. Counsel for the petitioner submitted that after filing of the petition, by communication the attachment of bank account has been vacated and intimation has been sent to the concerned bank.

A division bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja disposed of the petition by directing Canara Bank to comply with the directions issued by the Principal Additional Director General dated 08.04.2024.

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