Provisional attachment of property - petitioner states that in ...

Petitioner disputes property attachment due to lack of Section 74 notice; GST Commissioner to resolve u/r 159(5).

June 1, 2020

Case Laws GST HC

Provisional attachment of property - petitioner states that in the absence of any notice issued u/s 74 CGST Act, no order of attachment u/s 83 could have been passed by the respondents - Commissioner GST directed to treat the present writ petition as an objection under Rule 159(5) of GST Rules and decide the same within three working days

View Source

← Previous Next →

Provisional attachment of property - petitioner states that in ...

Petitioner disputes property attachment due to lack of Section 74 notice; GST Commissioner to resolve u/r 159(5).

June 1, 2020

Case Laws GST HC

You may also like:

Provisional orders of attachment issued u/s 83 can be challenged by filing objection u/r 159(5). Petitioner did not file objection. Respondents issued fresh provisional...

Provisional attachment of current account of petitioner - Period of one year has passed - partially the petitioner herself is to be blamed - Since the bank account of...

When authorities of Enforcement Directorate (ED) have reasons to believe, based on material, that any person possesses proceeds of crime and is likely to conceal or...

Attachment of Bank account of petitioner - it is the Petitioner to blame for not taking recourse to Rule 159(5) of the Rules early - The contention of the Petitioner...

Provisional Attachment of Bank Accounts - Section 83 does not provide for such delegation or authorization - Attachment of property including bank account of a person...

Provisional attachment of escrow bank account - shares of the petitioner / contractor - Joint Escrow account opened by the Principal - GST Evasion - we lift the...

Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

Provisional attachment of bank accounts - the period of one year would come to an end on 21.09.2021 - It must be noted that the exercise of right under Rule 159(5) of...

Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

The court dismissed the petition challenging the auction process for sale of the property and seeking refund of the purchase price paid by the petitioner as the...

Direction to allow the operation of the bank account - The grievance of the Petitioner that the bank account has remained attached for a long period of time, is to be...

Provisional Attachment of property - money laundering - no proceeding could be initiated on the basis of the notice u/s 8(1) issued to the present petitioner, thereby...

The High Court granted relief to the petitioner by directing the release of attachment over immovable properties due to discrepancies between GSTR 3B returns and...

Jurisdiction to issue Attachment Order - Rule 159(5) of the Central Goods and Services Tax Rules, 2017 - GST authority directed to decide the objections filed under Rule...

Provisional attachment of goods - bogus invoices - writ court granted relief to the respondent - as on date, the respondent have not complied with the order passed by...

Quick Updates: