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GST - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Provisional attachment of Bank accounts of petitioner - despite ...

Case Laws     GST

May 5, 2021

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 authority concerned cannot be oblivious of the serious consequences of provisional attachment of the bank account. Even if for the purpose of safeguarding the interest of the government revenue, the bank had chosen to follow the directions from the respondents, not to intimate to the petitioner as to why his account was freezed is wholly impermissible. - HC

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