Home Highlights June 2013 Year 2013 This

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1. Attachment of Bank Accounts of petitioner for recovery of GST of third party - the bank accounts of ZIPL cannot be attached for securing the revenue of another taxable...

2. Pursuant to Section 83(2) of the CGST Act, the provisional attachment order dated 27.01.2022 attaching the petitioner's Bank Account No. 5318491050161006 with Yes Bank...

3. Money laundering case involving attachment of properties. Appellant argued property was acquired prior to offense, hence cannot be attached. Court rejected contention,...

4. Provisional attachment of bank account - The mandate of Section 83 is to attach amount lying in an account in the form of FDR or saving and it cannot be intention or...

5. Provisional attachment of Bank accounts of petitioner - despite of due service to the bank the bank has chosen not to remain present - being a drastic power, the...

6. Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account -...

7. Seeking lifting of attachment on Bank Accounts of Directors - recovery of dues of the company, while the bank accounts of Directors were attached - The attachment on the...

8. Legality and validity of the Provisional attachment of all Bank Accounts - misclassification of products - Merely because there is a proceeding under section 67 would...

9. Attachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional attachment, the Commissioner must form an opinion on the basis of the...

10. Misuse of the power - Jurisdiction of GST officer for attaching and withdrawing amount from bank account of the assessee - The concerned officer who instructed the bank...

11. Power of CGST Authority / DGGI over State GST authorities - Attachment of Bank accounts - conflict with the notification issued by the CBEC from time to time, concerning...

12. Provisional attachment u/s 281B - Revenue directed to release provisional attachment except to the extent of tax demand raised against the petitioner. - HC

13. Cash Credit Accounts cannot be attached u/s 226(3) of the Act as there is no relationship of 'debtor and creditor' between the bank and the customer. In a Cash Credit...

14. Power / Jurisdiction to attach bank accounts - No order u/s 83 of the CGST Act can be passed by any officer other than the Commissioner and this can be done only if he...

15. Seeking lifting of attachment of bank account - Given the factual situation and legal precedents, the garnishee order issued to Indian Oil Corporation Limited and the...