Provisional attachment of bank account of the Petitioner - ...

July 3, 2023

Case Laws GST HC

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 - Non-communication of order to the petitioner - In any view of the matter, mere notings in the file of the concerned Officer cannot constitute an order without a formal order as the law may mandate being passed and most importantly such order being communicated to the affected person, whose bank account is attached. - Attachment orders quashed - HC

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Provisional attachment of bank account of the Petitioner - ...

July 3, 2023

Case Laws GST HC

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