Provisional attachment - It is not open for the respondent to ...

Provisional Bank Account Attachments Require Fulfilling Section 83 Conditions; Assumptions Insufficient for Action.

April 1, 2023

Case Laws GST HC

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 taxable person - The attachment of bank accounts is a draconian step and such action can only be taken in case conditions specified in Section 83 of the Act, are fully satisfied - HC

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Provisional attachment - It is not open for the respondent to ...

Provisional Bank Account Attachments Require Fulfilling Section 83 Conditions; Assumptions Insufficient for Action.

April 1, 2023

Case Laws GST HC

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