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Case Law Details

Case Name : Mutharamman Iron and Steels Vs The Principal Additional Director General (Madras High Court)
Appeal Number : W.P. No. 11 of 2021
Date of Judgement/Order : 17/04/2021
Related Assessment Year :
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Mutharamman Iron and Steels Vs The Principal Additional Director General (Madras High Court)

This writ petition has been filed challenging the provisional attachment of bank account of the petitioner pending proceedings for investigation.

2. I had, when the matter has come up for admission on 07.01.2021, stated at paragraph-3 as follows:

‘3. Learned counsel for the petitioner states that the since all the bank accounts of the petitioner have been attached, the petitioners’ business has been entirely crippled. It would suffice that some bank accounts, sufficient to protect the interest of the revenue, remain under attachment, whereas the remaining may be released to enable conduct of business. Let the petitioner appear before the respondent with its request in this regard and orders be passed within a week from date of its appearance.’

HC lifts provisional attachment of bank account as petitioner made adhoc GST payments pending investigation

3. It is now brought to my notice that the petitioner has made certain adhoc payments pending investigation as a consequence of which the attachment of the bank account of the petitioner i.e. Mutharamman Iron and Steels has been lifted. Thus, the challenge to the provisional attachment does not survive any longer and recording the aforesaid, this writ petition is closed. Connected miscellaneous petitions are also closed. No costs.

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