Bank account of only the taxable person can be provisionally attached under section 83 of the CGST Act and therefore the provisional attachment of bank account of the family members was set aside.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts –-- The petitioner sought quashing of communication dated 09.11.2020 for provisional attachment of Bank Accounts under section 83 of the Act. The petitioner submitted that not only his accounts but also of his family members were also attached. The court observed that out of nine bank accounts attached, only three accounts belonged to the petitioner whereas the other accounts belonged to the family members. The court relied the judgment in respect of Siddhart Mandavia Vs. Union of India, decided on 03.11.2020, wherein the court held that bank account of only the taxable person can be provisionally attached under section 83.
Held that:- The Hon’ble High Court released the bank accounts which were in the name of family members. The court in respect of bank accounts of the petitioner directed that the petitioner may file objection before the Commissioner within a period of seven days, who after affording an opportunity of hearing pass an appropriate order within a period of three weeks.
Bank account of only the taxable person can be provisionally attached under section 83 of the CGST Act and therefore the provisional attachment of bank account of the family members was set aside.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts –-- The petitioner sought quashing of communication dated 09.11.2020 for provisional attachment of Bank Accounts under section 83 of the Act. The petitioner submitted that not only his accounts but also of his family members were also attached. The court observed that out of nine bank accounts attached, only three accounts belonged to the petitioner whereas the other accounts belonged to the family members. The court relied the judgment in respect of Siddhart Mandavia Vs. Union of India, decided on 03.11.2020, wherein the court held that bank account of only the taxable person can be provisionally attached under section 83.
Held that:- The Hon’ble High Court released the bank accounts which were in the name of family members. The court in respect of bank accounts of the petitioner directed that the petitioner may file objection before the Commissioner within a period of seven days, who after affording an opportunity of hearing pass an appropriate order within a period of three weeks.