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GST - Highlights / Catch Notes

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Validity of attachment order - Seeking interim relief sought, ...

Case Laws     GST

May 6, 2021

Validity of attachment order - Seeking interim relief sought, that is for lifting of attachment of bank account pending appeal - The same cannot be considered as the details in relation to the balance available in the bank account are not placed. Had the same been produced, there could have been a direction to the authorities to set aside a portion of amount in satisfaction of the dues and permit operation of the bank account. Let the petitioner approach the first appellate authority with an application for interim protection - HC

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