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GLONIA IMPEX vs. HE ASSISTANT COMMISSIONER (SIIB) AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR

Pet. Counsel

A.ranjith Narayanan

A.simi

Res. Counsel

B.rajesh

P.r.ajith Kumar

Petitioner / Applicant	GLONIA IMPEX
Respondent	HE ASSISTANT COMMISSIONER (SIIB) AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Nov 4, 2020
Order No.	WP(C). No. 8432 OF 2020(D)
Citation	2020(11) TAXREPLY 3489
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ORDER
The petitioner who is stated to be a supplier of diamonds, and a registered dealer under the Goods and Service Tax Act, within the jurisdiction of Mumbai, states that he had supplied diamonds to M/s. Nebal Tradings during the period 2017-18 and 2018-19 and the said transaction was duly declared in the GST return filed by the petitioner and the appropriate tax also paid. It is his specific case that no investigation is pending against him and no summons or notice has been served on him till date, either by the customs authorities or by the GST authority. In the meanwhile, however, by Ext.P1 communication, the 1st respondent issued an instruction to the Banker of the petitioner to freeze its Bank account on the nebulous ground that an entity by name Nebal Trading had transferred certain amounts to the petitioner's account. The relief sought for in the writ petition is to quash Ext.P1 order and to lift the attachment over the Bank account of the petitioner, in as much as, it is not....