Manish Prop. of Balaji Traders v. Union of India and Ors.
Case brief
What is this about?
In this writ petition, the petitioner sought to set aside a provisional attachment order dated 20.09.2023 passed under Section 83 of the CGST Act. Relying on the submission that no requirement exists for maintaining such attachment and that communication of restoration was sent to the bank, the Bench directed the Respondent-Bank, Bank of Baroda, to de-freeze the petitioner's account immediately.
What did the court decide?
Bank of Baroda directed to de-freeze Account No. 27200200000817 of M/s Balaji Traders if not already done.