Continuation of provisional attachment - Attachment of ...

High Court Lifts Provisional Attachment on Company's Bank Account as CGST Act Time Limit Expires: Section 83(2.

October 24, 2020

Case Laws GST HC

Continuation of provisional attachment - Attachment of petitioner’s company’s current bank account - time limitation - expiry of the mandatory period of one year prescribed under Sub-Section(2) of Section 83 of the CGST Act, 2017 - The impugned provisional attachment order cannot continue beyond one year - Operation of current account allowed - HC

View Source

← Previous Next →

Continuation of provisional attachment - Attachment of ...

High Court Lifts Provisional Attachment on Company's Bank Account as CGST Act Time Limit Expires: Section 83(2.

October 24, 2020

Case Laws GST HC

You may also like:

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...

Provisional attachment of Bank Accounts - time period of one year is over - as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank...

Provisional attachment of Bank Accounts - Period of one year has expired - Although no specific date has been mentioned in the impugned order of provisional attachment...

Provisional attachment - There are no justification to continue with the provisional attachment of the bank accounts of the petitioner - The initial period of six months...

Provisional attachment of other accounts of petitioner alongwith the cash credit account - As the PAN Card number is common, no sooner the authority concerned instructed...

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...

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

Seeking to lift attachment of Bank Accounts - recovery of dues payable by the Company - when it comes to recovering the dues from the company towards liability incurred...

Provisional attachment of multiple properties - factory premises - plant and machinery - bank accounts including the fixed deposits - In the case on hand, it is not...

Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act,...

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 -...

Provisional attachment of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has...

Provisional attachment of Bank Accounts of petitioner - Although the provisions of Section 281B of the Income Tax Act is pari materia to Section 83 of the State GST Act,...

Provisional attachment of Bank Accounts - Section 83 of the CGST Act - Expiry after a period of one year - As on 22.06.2020, the provisional attachment of bank account...

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...

Quick Updates: