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GST - Highlights / Catch Notes

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Provisional attachment of the Bank account u/s 83 of the CGST ...

Case Laws     GST

December 23, 2023

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 petitioners during investigation, CGST Guwahati authority’s action of attaching the bank account of the petitioner provisionally and the impugned order to this effect is very much legal, valid and within jurisdiction and is not liable to be interfered by this writ Court. - HC

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