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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Provisional Attachment of Bank Account - Section 83 of the ...

Case Laws     GST

July 12, 2021

Provisional Attachment of Bank Account - Section 83 of the Central GST Act - Since the petitioner has not taken to recourse to sub-rule (5) of Rule 159 of the said Rules, interference is denied at this stage - However, the petitioner is granted a week’s time to approach the Additional Director General under the said provision and if such an approach is made, a reasoned order shall be passed after extending an opportunity of hearing. - HC

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