Samsida Begum vs. Principal Commissioner Of CGST Delhi North And Anr.

Held

The Court held that the hold placed by the respondents on the subject bank account shall stand lifted. This decision was based on the submission made by the revenue's counsel that the provisional attachment of the bank account, which was initially made on August 3, 2019, had not been extended. The Court directed that the parties, including Axis Bank where the account is maintained, will act based on the digitally signed copy of the order. The writ petition was disposed of in terms of this direction.

Facts

The petitioner, Samsida Begum, filed a writ petition before the Delhi High Court challenging the provisional attachment of her bank account. The attachment was initially made on August 3, 2019. The respondents, Principal Commissioner of CGST Delhi North and another authority, were represented by counsel. The court noted in a previous order dated May 9, 2022, that the attachment had been in place for a significant period. The revenue, through its counsel, informed the court that the provisional attachment of the subject bank account had not been extended.

Key Issues

1. Whether the provisional attachment of the petitioner's bank account, which has been in place since August 3, 2019, should be lifted, considering the revenue's submission that it has not been extended. The petitioner argued that the prolonged attachment of her bank account was causing hardship and sought its release. The respondents, through their counsel, submitted instructions indicating that the provisional attachment of the subject bank account had not been extended. This submission formed the basis for the court's decision.