Attachment of bank accounts cannot be made upon summons kept in abeyance
Section 6 of the CGST Act, 2017- Proper Officer –--The petitioner challenged the summons issued by the Central GST. The petitioner submitted that notices have been issued by the State GST. The court vide order dated 08.02.2021 has stayed the summons. The counsel for the petitioner submitted that despite order of this Court, 11 bank accounts of the petitioner that had been attached. The court observed that the bank attachments are consequent upon the impugned summons and by virtue of the summons being kept in abeyance, the attachments will have to stand lifted as well. This is particularly since the summons has itself been challenged on the ground of lack of jurisdiction.
Held that:- The Hon’ble High Court directed the Assessing Authority to lift the attachments of the bank accounts and listed this matter on 24.03.2021.
Attachment of bank accounts cannot be made upon summons kept in abeyance
Section 6 of the CGST Act, 2017- Proper Officer –--The petitioner challenged the summons issued by the Central GST. The petitioner submitted that notices have been issued by the State GST. The court vide order dated 08.02.2021 has stayed the summons. The counsel for the petitioner submitted that despite order of this Court, 11 bank accounts of the petitioner that had been attached. The court observed that the bank attachments are consequent upon the impugned summons and by virtue of the summons being kept in abeyance, the attachments will have to stand lifted as well. This is particularly since the summons has itself been challenged on the ground of lack of jurisdiction.
Held that:- The Hon’ble High Court directed the Assessing Authority to lift the attachments of the bank accounts and listed this matter on 24.03.2021.