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Provisional Attachment of Bank Accounts - No notice u/s 74 was ...


High Court Invalidates Bank Account Attachment: No Notice u/s 74, Section 83 Power Misused.

May 17, 2022

Case Laws     GST     HC

Provisional Attachment of Bank Accounts - No notice u/s 74 was issued - Power u/s 83 of the GST - as on the date of attachment order dated 22.10.2021, there was no notice under Section 74 of the CGST Act. Consequently, the attachment order dated 22.10.2021 itself was without jurisdiction and consequently, it is not sustainable. - HC

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