Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The impugned action of the respondent of provisionally attaching the bank account of the petitioner is without authority of law.

Attachment of Bank Accounts — The petitioner challenged the order of provisionally attaching the bank account which was made without furnishing a copy of such order to the petitioner. The requirements of section 83 of the Act are clearly not made out inasmuch as the concerned officer was not authorized or empowered to provisionally attach the property of the petitioner under section 83 of the CGST Act in respect of the proceedings under section 71(1) of the said Act. Thus, the impugned action of the respondent of provisionally attaching the bank account of the petitioner is without authority of law. — Ankit Lokesh Gupta Vs. State of Gujarat [2019] 17 TAXLOK.COM 003 (Gujarat)

Join Whats App Group
Check Your Tax Knowledge
Product Demo
Tax Lok English Viedo
Tax Lok Hindi Viedo
whatsapp with taxlok SUBSCRIBE OUR MAGAZINE

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE