Sant Steel And Alloys Private Limited Vs Directorate General of Goods And Services Tax Intelligance (Delhi High Court)
The case of Sant Steel And Alloys Private Limited versus the Directorate General of Goods And Services Tax Intelligence before the Delhi High Court revolves around an order dated 09.02.2024, which pertains to the attachment of the petitioner’s cash credit account in Canara Bank under the GST Act.
The petitioner contested this order, highlighting that subsequent to the filing of the petition, a communication dated 08.04.2024, was issued, resulting in the vacation of the bank account attachment. The petitioner’s counsel presented evidence of this communication in court, which was duly recorded. Consequently, the petition was disposed of, with the court directing Canara Bank to adhere to the instructions issued by the Principal Additional Director General on 08.04.2024.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner impugns an order dated 09.02.2024, whereby the cash credit account of the petitioner in Canara Bank has been attached.
2. Learned counsel for petitioner submits that after filing of petition, by a communication dated 08.04.2024, the attachment of bank account has been vacated and intimation has been sent to the concerned bank.
3. Copy of the communication dated 08.04.2024 is produced in Court. The same is taken on record.
