Provisional attachment of the immovable properties - Section 83 ...

High Court Limits Provisional Attachment Under GST Act Sec 83 to Cash Credit Accounts, Excludes Fixed Deposits.

January 27, 2021

Case Laws GST HC

Provisional attachment of the immovable properties - Section 83 of GST Act - It is submitted that, the order of provisional attachment is specifically confined to the cash credit account only and not to the other accounts including the fixed deposits referred to above in the chart. - Relief granted - HC

View Source

← Previous Next →

Provisional attachment of the immovable properties - Section 83 ...

High Court Limits Provisional Attachment Under GST Act Sec 83 to Cash Credit Accounts, Excludes Fixed Deposits.

January 27, 2021

Case Laws GST HC

You may also like:

Provisional attachment of the immovable properties as well as the cash credit account of the writ-applicant - Section 83 of the SGST Act, 2017 - The provisional...

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...

Attachment of cash credit account - Section 83 of the GST Act - the interest of the revenue could be said to be secured for the time being with the provisional...

Provisional attachment of cash credit accounts of the petitioners - expiry of period of one year from the date it is made - petitioners submits that repeated attachment...

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 order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,...

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 does not provide for such delegation or authorization - Attachment of property including bank account of a person...

Provisional attachment of a cash credit account - Prima facie, we are of the view that the Principal Commissioner, CGST, Surat is in contempt. He owes an explaination as...

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 - On what basis, the Commissioner has decided to invoke Section 83 to go for a provisional attachment before which, whether the...

Provisional attachment of Bank Account - irregular availment of input tax credit - No hard and fast rule can be laid down as to how and under what circumstances the...

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

Legality and validity of the Provisional attachment of all Bank Accounts - misclassification of products - Merely because there is a proceeding under section 67 would...

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...

Quick Updates: