Provisional attachment of Bank Accounts upheld u/s 83(1) of CGST ...

Bank accounts can be provisionally attached under CGST Act. Commissioner must decide on objections within 3 weeks.

Case Laws GST

August 8, 2024

Provisional attachment of Bank Accounts upheld u/s 83(1) of CGST Act. Objection filed u/r 159(5) CGST Rules. Only Commissioner can order provisional attachment. Impugned order by Additional Director General deemed valid. Court directs Commissioner to decide objections within three weeks. Petition disposed by High Court.

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Provisional attachment of Bank Accounts upheld u/s 83(1) of CGST ...

Bank accounts can be provisionally attached under CGST Act. Commissioner must decide on objections within 3 weeks.

Case Laws GST

August 8, 2024

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