Provisional Attachment of Bank Accounts of petitioner - ...

Case Laws GST

June 9, 2023

Provisional Attachment of Bank Accounts of petitioner - availment of wrongful input tax credit - A detailed circumstance which are pointed out by an respondent / Revenue authority in its affidavit-in-reply as mentioned hereinbefore including the detail show-cause notice and the steps which are taken u/s 74 of the Act, as indicated above, i.e. on 15.03.2023 as well as 16.03.2023, exercising extraordinary equitable jurisdiction is refrained. - HC

View Source

← Previous Next →

Provisional Attachment of Bank Accounts of petitioner - ...

Case Laws GST

June 9, 2023

You may also like:

The High Court addressed the issue of provisional attachment of a bank account by the authorities u/s 83 of the Central Goods and Services Tax Act, 2017, alleging...

Attachment of bank accounts - input tax credit - considering the amount paid by reversing input tax credit, the interest of the Revenue is sufficiently secured....

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...

Provisional attachment of Bank Accounts of petitioner - Although the provisions of Section 281B of the Income Tax Act is pari materia to Section 83 of the State GST Act,...

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...

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...

Petitioner availed fake input tax credit through bogus billing, generating fake sale invoices. Provisional attachment of movable properties in addition to immovable...

Provisional attachment of personal property of the director in case of company - recovery of tax - Input tax credit - dealer would be the company and not the directors -...

Provisional attachment of multiple properties - factory premises - plant and machinery - bank accounts including the fixed deposits - In the case on hand, it is not...

Provisional attachment of Bank Account - irregular availment of input tax credit - No hard and fast rule can be laid down as to how and under what circumstances the...

Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

Provisional attachment of Bank Accounts - Period of one year has expired - Although no specific date has been mentioned in the impugned order of provisional attachment...

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...

Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

Provisional Attachment of Bank Accounts - Section 83 does not provide for such delegation or authorization - Attachment of property including bank account of a person...

Quick Updates: