Release of attached Bank Account of petitioner - The effect of ...

Bank Account Release Dependent on Conclusion of Proceedings u/ss 63, 64, 67, 73, or 74.

September 16, 2020

Case Laws GST HC

Release of attached Bank Account of petitioner - The effect of Section 83 of the Act shall come to an end as soon as the proceedings pending in any of the aforesaid Sections i.e. 63 or 64 or 67 or 73 or 74 are over because pendency of the proceedings is the sine qua non - HC

View Source

← Previous Next →

Release of attached Bank Account of petitioner - The effect of ...

Bank Account Release Dependent on Conclusion of Proceedings u/ss 63, 64, 67, 73, or 74.

September 16, 2020

Case Laws GST HC

You may also like:

Attachment of Petitioner’s bank account - Section 83 though uses the phrase ‘pendency of any proceedings’, the proceedings are referable to section 62, 63, 64, 67, 73...

Release of freezed petitioner's bank account - The order of provisional attachment was made not during pendency of any proceedings under Sections 62 or 63 or 64 or 67 or...

Provisional attachment of property - no proceedings under sections 62/63/64/67/73/74 of the Act were pending - Proceedings initiated against an entity different from the...

Provisional attachment of property - no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 thereof - Vires of section 83 of...

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...

Recovery of amount on account of tax, cess, interest and penalty - no proceedings whatsoever, was issued against the petitioner - Perusal of Section 83 would show that...

Attachment of property while exercising the power to access the premises u/s 71(1) - The plain reading of Section 83 of the Act would indicate that the powers can be...

Lifting of provisional attachment - It is held that under sub-section (2) of Section 83, a provisional attachment ceases to have effect upon the expiry of the period of...

Provisional attachment order - no proceeding pending under Sections 62, 63, 64, 67, 73 and 74 of CGST Act - It is deemed appropriate to direct the respondent No.1 to...

Excess stock found during survey triggers proceedings u/ss 73/74 of the GST Act, not Section 130. The authority noted excess stock by eye estimation without physical...

The High Court quashed the orders initiating proceedings u/s 130 of the GST Act against the petitioner for excess stock found during inspection/search u/s 67. It held...

Excess stock found during survey triggered initiation of proceedings against petitioner. Court held if excess stock found, proceedings u/ss 73/74 of GST Act should be...

Applicability of the Foreign Exchange Regulation Act (FERA) provisions to a non-resident bank and its CEO. The bank was charged with contravening sections 64(2), 6(4),...

Validity of determination of Tax / GST when the Confiscation of goods u/s 130 was set aside - While proceedings u/s 67 and Section 74 are distinct in scope and purpose,...

Penalty proceedings under CGST Act cannot be initiated after State GST Authorities have initiated proceedings on the same subject matter. Once proceedings are initiated...

Quick Updates: