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

Section 83: Provisional Attachment Permitted for Positive Bank Balances, Not for Debit Accounts; Avoid Arbitrary Use.

January 15, 2020

Case Laws GST HC

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 ...

Section 83: Provisional Attachment Permitted for Positive Bank Balances, Not for Debit Accounts; Avoid Arbitrary Use.

January 15, 2020

Case Laws GST HC

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