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Petitioner |
SPNN Business Services Pvt. Ltd. |
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Respondent |
Commissioner of Central Tax (GST), Delhi South & Another |
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Decision By |
Delhi High Court |
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Date Of Order Or Judgement |
5-March-2021
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Citation No. |
W.P. (C) No. : 2435 of 2021 and CM No. 7083 of 2021 2021 (3) GSTPanacea 12 HC Delhi |
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Hon’ble Judge |
Justice Rajiv Shakdher |
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Decision |
Partly in Favour of Assessee |
Provisional Attachment Lifted from various bank accounts for the payment of salaries & statutory dues related to employees.
Provisional Attachment Lifted-Facts of the Case
Provisional Attachment Lifted-Petitioner’s Bank accounts were provisionally attached.
Petitioner filed objections against order, which were rejected by respondents.
Hence, petitioner approached High Court for interim directions for lifting of said attachment, so that he is able to pay salaries and other statutory dues, and is also able to pay the amounts claimed by respondents.
Petitioner-company had filed its objections qua the order of attachment, which were rejected.
The petitioner-company has approached this Court for interim directions for lifting the provisional attachment so that the bank accounts could become operable and the petitioner-company is not only able to pay the salaries and other statutory dues concerning its employees but is also able to pay the amounts claimed by the respondents.
Argument Before Court
Provisional Attachment Lifted-Director of the petitioner company has submitted an affidavit offers to furnish five immovable properties free from encumbrances and/or charge.
Also, director undertakes to deposit the original title deeds of the said properties upon a direction being issued by the Court in that behalf.
Delhi High Court Held
Provisional Attachment Lifted-The Delhi High Court after considering the salaries of employees to be payable by petitioner, and also considering other payments to be made by petitioner, lifted the attachment of various bank accounts with a direction that petitioner will retain an amount of Rs. 2 crores only, and shall deposit remaining amount with respondents.
Moreover, petitioner will deposit with respondents original title deeds of five properties mentioned in Court’s order.
In case of any non-compliance of directions issued by High Court, respondents can attach immovable properties of petitioner and can proceed to sell the same.
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SPNN-BUSINESS-SERVICES-PVT.-LTD.
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Delhi High Court