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GST - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

Challenge to provisional attachment order concerning bank ...


Bank documents seizure challenged, court orders return for business operations. Attachment orders set aside pending liability determination.

Case Laws     GST

September 25, 2024

Challenge to provisional attachment order concerning bank account - pre-show cause notice issued - court held documents seized should be returned as petitioner is in real estate business and requires documents for operations - order of seizure not interfered with but respondents directed to return seized documents - regarding provisional bank attachment orders, in light of petitioner's contention of partial discharge of liability and interim stay by court, attachment orders set aside with liberty to respondents to proceed further after decision on show cause notice - petition partly allowed.

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