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 orders of provisional attachment of the bank accounts of the petitioners under section 83 of the GST Acts are without authority of law and are rendered unsustainable.

Attachment of Bank Accounts — The petitioners challenged the provisional attachment orders passed under section 83 of the GST Act, 2017 provisionally attaching the bank accounts of the petitioners. In the impugned orders, it is stated that the attachment was being made during the pendency of proceedings under section 67 of the GST Acts whereas no proceedings were pending under section 67 of the GST Acts. Thus, in the absence of pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the GST Acts, the orders of provisional attachment of the bank accounts of the petitioners under section 83 of the GST Acts are without authority of law and are rendered unsustainable. — Kushal Ltd. Vs. Union of India [2019] 19 TAXLOK.COM 059 (Gujarat)

Check Your Tax Knowledge
Youtube
Product Demo
Professional services available
Tax Lok English Viedo
Tax Lok Hindi Viedo

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

FOR ANY SUPPORT ON GST/INCOME TAX

Do You Want To Take FREE DEMO Of Our GST/Income Tax Library.