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1. Attachment - power to attach bank accounts - Section 110 of the Customs Act, 1962 - Revenue directed to raise the attachment of bank account forthwith. - HC

2. Provisional attachment of bank account - The mandate of Section 83 is to attach amount lying in an account in the form of FDR or saving and it cannot be intention or...

3. Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account -...

4. Provisional attachment - It is not open for the respondent to attach the bank accounts of other persons on a mere assumption that the funds therein are owned by any...

5. Seeking lifting of attachment on Bank Accounts of Directors - recovery of dues of the company, while the bank accounts of Directors were attached - The attachment on the...

6. 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...

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

8. Attachment of Bank Accounts of petitioner for recovery of GST of third party - the bank accounts of ZIPL cannot be attached for securing the revenue of another taxable...

9. Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act,...

10. 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...

11. Attachment of the Savings Bank Accounts – bank account of the minors were also attached - no merit in the writ petition - HC

12. 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...

13. 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...

14. Seizure and attachment of the bank account - Since it is an admitted fact that the subject matter bank account is not so far issued with any order of attachment or...

15. Attachment of Bank account of petitioner - After the expiry of one year period, the authority has issued the fresh order of provisional attachment, such action of the...