In this case, the 11 bank accounts of the taxpayer was provisionally attached by the GST Department.
company had filed its objections qua the order of attachment, which were rejected on 18-2-2021. It is in this backdrop that the petitioner-company has approached this Court for interim directions for lifting the provisional attachment so that the subject 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.
It was not in dispute that the respondents have not carried out an assessment, as yet and also it was not in dispute that the petitioner-company has not made a self-assessment of the tax dues, if any, payable by it.
Considering the all relevant facts of the case, the Hon’ble High Court directs as under:
5. We also make it clear that Rs. 2.00 crores which the petitioner-company, for the moment, has been permitted to collect from the 11 bank accounts will be only used to pay the salaries of the employees whose details have been given in the affidavit of Mr. Singh.
Citation: W.P.(C) NO. 2435 OF 2021, CM NO. 7083 OF 2021 Delhi High Court