Legality and validity of the provisional attachment of the bank ...

Case Laws GST

October 13, 2023

Legality and validity of the provisional attachment of the bank account of the petitioner - It is not a case of complete evasion of tax by the petitioner - According to the Revenue, there is a short-payment of the tax due - It is mentioned that the quantum mentioned by the respondents is only a provisional figure even before issuance of show cause notice; not to speak of any adjudication order. In such a case, attaching bank account of the petitioner is not at all justified - HC

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Legality and validity of the provisional attachment of the bank ...

Case Laws GST

October 13, 2023

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