Provisional attachment of bank account - Expiry of one year from ...

Case Laws GST

May 8, 2024

Provisional attachment of bank account - Expiry of one year from the date of the order of attachment - The court noted that despite the statutory provision clearly specifying the expiry of provisional attachment after one year, such errors by revenue authorities in allowing attachments to continue beyond the prescribed period were becoming common. The court highlighted the unnecessary burden placed on petitioners who are compelled to approach the court for relief due to the revenue authorities' failure to adhere to statutory timelines. - Consequently, the High court directed the Central Board of Indirect Taxes and Customs to take corrective and necessary action to prevent similar errors in the future. Additionally, recognizing the similarity of issues under both the Central Act and the State Act, the court directed the learned Additional Chief Standing Counsel for the State to communicate the order to the Commissioner, Commercial Tax, for notice and remedial action.

View Source

← Previous Next →

Provisional attachment of bank account - Expiry of one year from ...

Case Laws GST

May 8, 2024

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...

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...

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...

Continuation of provisional attachment - Attachment of petitioner’s company’s current bank account - time limitation - expiry of the mandatory period of one year...

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 petitioner's Bank Accounts - Section 83 - every provisional attachment shall cease to have effect after expiry of period of one year from the...

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,...

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...

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

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...

Seizure and attachment of the bank account - Since it is an admitted fact that the subject matter bank account is not so far issued with any order of attachment or...

Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act,...

Provisional attachment of bank account u/s 281B - search and seizure activity - even after expiry of period in excess of seven months, department did not take any action...

Provisional Attachment of Bank Account of petitioner - validity of attachment order after expiry of one year from the date of Order as per Section 83(2) of CGST Act -...

Quick Updates: