Provisional attachment of bank account - The mandate of Section ...

Case Laws GST

January 15, 2020

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 purport of Section 83 to attach an account having debit balance. - The power of attachment of bank account cannot be exercised as per whims and caprices of the Authority.

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Provisional attachment of bank account - The mandate of Section ...

Case Laws GST

January 15, 2020

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