A Single Bench of the Madras High Court dismissed a writ petition on lifting of attachment of immovable property by the Sub Registrar.
The petitioner in the present matter is Rudraveni Manoharan. The writ petition was filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records of the Assistant Commissioner (ST) and quash the proceedings issued therein and consequentially direct the Sub Registrar to cancel / delete the encumbrance created over the immovable property at Vilanguruchi Village, Coimbatore Taluk.
The counsel for the petitioner submitted that nothing further survives for adjudication in this Writ Petition as the order of attachment has been lifted by the Sub Registrar.
In a recent decision the Madras High Court directed the Senior Intelligence Officer, Directorate General of Goods and Service Tax to consider the lifting of provisional attachment of bank accounts to enable smooth business activities. When the prayer sought by the assessee, M/s KPN Travel India was only to quash the summons, no direction to lift the provisional attachment of the bank accounts could have been passed by the Single judge – parallel proceedings.
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The Kerala High Court will hear the plea challenging the conditions imposed for lifting of provisional attachment of bank account. The Petitioner, Kerala Communicators Cable Limited is aggrieved by the conditions imposed by the Respondent authority in letter for lifting the provisional attachment of its bank accounts. The bank accounts of the Petitioner were attached by the Respondent authority invoking powers under Sec 83 of CGST Act 2017.
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The Court of Justice C Saravanan observed that “Recording the above said submission made by the learned counsel for the petitioner, this Writ Petition is closed. Consequently, the connected Miscellaneous Petition is closed. No costs.”
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