In SPNN Business Services (P.) Ltd. v. Commissioner of Central Tax (GST), Delhi [W.P.(C) NO. 2435 OF 2021 dated March 05, 2021] the Hon’ble Delhi High Court directed the Revenue to permit the petitioner company to collect a sum of Rs. 2 crores from bank accounts provisionally attached by the GST Dept, to pay salaries of employees.
Facts:
The Commissioner of Central Tax (GST), Delhi (“the Respondent”) attached 11 bank accounts of SPNN Business Services (P.) Ltd. (“the Petitioner”) under provisions of Section 83 of Central Goods and Services Tax Act, 2017.
The Petitioner had filed its objections qua the order of attachment, which were rejected. In this backdrop the Petitioner has approached the Hon’ble Delhi High Court for interim directions for lifting the provisional attachment so that the subject bank accounts could become operable, and the Petitioner would not only be able to pay the salaries and other statutory dues concerning its employees but is also able to pay the amounts claimed by the Respondents.
Held:
The Hon’ble Delhi High Court in W.P.(C) NO. 2435 OF 2021 dated March 05, 2021 directed the Respondent to permit the Petitioner to collect a sum of Rs. 2 crores from bank accounts provisionally attached by the GST Dept, to pay salaries of employees. Further, directed the Petitioner to deposit the balance amount with the Respondent.
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