Aashna Singhal vs. Principal Commissioner Of GST And Ors

Facts

The petitioner, Aashna Singhal, filed a writ petition before the Delhi High Court challenging the freezing of her bank account, bearing number 50100126735640, maintained at HDFC Bank, Naya Bazar Lahori Gate Delhi Branch. The petition was filed against the Principal Commissioner of GST and other respondents. The GST authorities were impliedly the reason for the action against the bank account. The amount in dispute and specific tax periods were not recorded in the judgment. The procedural history leading to the petition was not detailed.

Held

The Court was informed by the learned counsel for HDFC Bank that the petitioner's bank account was not frozen due to any order from the GST authorities. The bank clarified that the operation of the account was disallowed because it had become dormant as per banking regulations. The bank advised the petitioner to approach the branch with the required documents to make the account active. In light of this submission by the bank, the learned counsel for the petitioner sought leave to withdraw the petition. The Court accepted this request. No specific GST provisions were discussed or relied upon by the Court in its decision. The issue of whether the GST authorities had indeed taken any action leading to the account being dormant was not decided.

Key Issues

1. Whether the operation of the petitioner's bank account has been disallowed due to an order passed by the GST authorities? (Question of fact). Petitioner's Contention: The petitioner approached the High Court alleging that her bank account was frozen by GST authorities. Respondents' Contention (HDFC Bank): The HDFC Bank, through its counsel, submitted that the bank account was not frozen due to any order passed by the GST authorities. Instead, the operation of the account was disallowed because it was found to be dormant in accordance with banking regulations. The bank further stated that to make the account operational, the petitioner needed to approach the concerned branch and provide necessary documents to reactivate it. The GST authorities did not present any arguments.