Power / Jurisdiction to attach bank accounts - No order u/s 83 ...

Superintendent's Unauthorized Bank Account Freeze Ruled Invalid; Only Commissioner Can Issue Orders u/s 83 of CGST Act.

August 4, 2023

Case Laws GST HC

Power / Jurisdiction to attach bank accounts - No order u/s 83 of the CGST Act can be passed by any officer other than the Commissioner and this can be done only if he is satisfied that it is necessary to pass such an order for protecting the interest of Revenue - In the present case, Superintendent (Anti- Evasion) has, by a letter addressed to the bank seeking information, also directed freezing the petitioner’s bank account. The impugned communication is without authority of law. - HC

View Source

← Previous Next →

Power / Jurisdiction to attach bank accounts - No order u/s 83 ...

Superintendent's Unauthorized Bank Account Freeze Ruled Invalid; Only Commissioner Can Issue Orders u/s 83 of CGST Act.

August 4, 2023

Case Laws GST HC

You may also like:

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...

The High Court held that the action of the respondents in freezing the bank account of the petitioner without any pending proceedings under the Act was illegal and...

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

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 -...

Provisional attachment order u/s 83 of the CGST Act ceases to be operative after one year. Petitioner's bank account cannot be restricted by respondent banks based on...

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...

Denial to lift the order of provisional attachment of the petitioner’s bank account - Section 83 of the CGST Act read with Rule 159(1) of the CGST Rules empowers a...

Provisional attachment of Bank Accounts - Section 83 of the CGST Act - Expiry after a period of one year - As on 22.06.2020, the provisional attachment of bank account...

The HC dismissed the writ petition challenging the cancellation of the alleged GST demand and de-freezing of bank accounts. It held that the final order u/s 74 of the...

Provisional release of bank accounts - Section 83 of the CGST Act - time limitation for filing objections - The respondents do not suffer any adverse consequence on...

Dishonor of cheque due to account freeze falls within the purview of Section 138 of the Negotiable Instruments Act. The test is whether the account had insufficient...

Seeking directions to de-freeze the bank accounts - The court carefully examined the relevant provisions of the Income Tax Act and found that the freezing of bank...

Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The court acknowledges the statutory provision cited by the petitioner,...

Provisional attachment of the Bank account u/s 83 of the CGST Act, 2017 - in view of the legal provisions and taking into consideration materials found against the...

Provisional attachment of bank account of petitioner - Since the proceedings were initiated under Section 67 of CGST Act, this procedure falls under Chapter XIV. Hence,...

Quick Updates: