CM-19450-CWP-2019

This is an application under Order 1 Rule 10 for impleading HDFC Bank Ltd., Hukum Chand Building, Main Post office Road, Mandi Gobindgarh, District Fatehgarh Sahib Punjab as respondent No.4. For the reasons recorded in the application, the same is allowed. Amended Memo of Parties is taken on record.

CWP-21389-2019

The petitioner has sought for a writ in the nature of certiorari for quashing order dated 28.6.2019 and 29.7.2019 whereby respondent No.2 has confirmed the provisional attachment of bank account and the property of the petitioner under Section 83 of Punjab Goods and Service Tax Act and Central Goods and Service Tax 2017 (for short ‘the PGST/CGST Act’)

At the very outset, learned counsel for the petitioner has pointed out that the petitioner has seven accounts (one CC Account, one Saving Account and 5 Current Account). The precise contention of the learned counsel for the petitioner is that all the accounts should be defreezed so that the petitioner can run his business and as regards the other accounts whatever balance was there on the date of the provisional order of attachment the petitioner undertakes to maintain that much balance in those accounts. He further points out that in fact the petitioner has overdrawn even the CC Account limit.

Mr.Thathai, Advocate has accepted this fact and stated that against CC Account, limit was ₹ 25 lakhs and the petitioner has withdrawn more than ₹ 26 lakhs.

Learned Addl. Advocate General is not in a position to deny the logic of the prayer made by the learned counsel for the petitioner.

In these circumstances, petition is disposed of with the direction that all the accounts of the petitioner be defrozen and the petitioner would maintain the amount which was present in the accounts on the date of provisional attachment.

Since the main case has been decided, the pending application if any also stands disposed of.