The Hon’ble High Court of Delhi vide its Order dated 18 January 2022 in the matter of M/s Krishna Fashion v. Union of India & Ors. in Writ Petition (Civil) No. 602/2022 & CM Application No. 1696/2022 directed the GST authorities to de-attach the Petitioner’s Bank Account and unblock/unfreeze the Electronic Credit Ledger beyond one year of attachment/blocking.
The Petitioner preferred the Writ Petition challenging the order dated 16 March, 2020, whereby the Petitioner’s current Bank Account was provisionally attached under Rule 83 of CGST Act, 2017, and the order dated 06 February, 2020 blocking the Petitioners Electronic Credit Ledger under Rule 86A of CGST Rules, 2017. To read more subscribe today: www.taxo.online