GST: HC Stays against attachment of Bank A/c without any notice

Raghava Constructions Vs Union of India (Telangana High Court)

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to stay the proceedings of letter C.No. V/04/06/2019-Arrears, dated 31.07.2019, issued by 2nd respondent, pending disposal of WP.No.16885 of 2019 on the file of the High Court.

The court while directing issue of notice to the Respondents herein to show cause as to why this application should not be complied with, made the following. (The receipt of this order will be deemed to be the receipt of notice in the case).

ORDER:

As to whether the amendment to Section 50 of the Central GST Act, 2017 would be retrospective and whether a notice was liable to be issued to the petitioner before attachment of his account requires examination.

There shall accordingly be interim stay of the proceedings as prayed for.