Surbhi Kothiala vs. Commissioner GST And Central Excise Delhi East Zone

Held

The Court noted the submission by the counsel for the respondent that the petitioner's father had visited the GST office and furnished all required information. Following this, an inquiry was conducted by the respondent authority, which concluded that the transactions in the petitioner's bank account were personal to the petitioner and had no GST implications. Being satisfied with this finding, the respondent determined that there was no need to continue the attachment. The Court accordingly allowed the petition and directed the respondent to recall the attachment order by sending a communication to HDFC Bank by February 3, 2021. The petition was disposed of.

Facts

The petitioner, Surbhi Kothiala, filed a writ petition before the Delhi High Court challenging an order of attachment of her bank account. The attachment was initiated by the Commissioner, GST and Central Excise, Delhi East Zone, through a letter dated December 7, 2020, to HDFC Bank. The petitioner's father visited the GST office and provided all necessary information. The respondent authority conducted an inquiry and found that the transactions in the petitioner's account pertained to her and had no GST implications. Consequently, the respondent was satisfied that the attachment was no longer necessary.

Key Issues

1. Whether the attachment of the petitioner's bank account was justified, considering the subsequent findings by the respondent authority that the transactions had no GST implications? The petitioner argued that the attachment was unwarranted and caused undue hardship. The respondent, through its counsel, informed the Court that upon receiving the requisite information from the petitioner's father, an investigation was conducted. This investigation revealed that the transactions in the petitioner's account were personal and did not involve any GST liability. Therefore, the respondent was satisfied that the attachment was no longer required.