The High Court addressed the issue of provisional attachment of ...

Authorities provisionally attached bank account over alleged ITC fraud. Court allows revocation plea within a week.

Case Laws GST

October 21, 2024

The High Court addressed the issue of provisional attachment of a bank account by the authorities u/s 83 of the Central Goods and Services Tax Act, 2017, alleging wrongful availment of Input Tax Credit. Considering the nature of allegations against the petitioner, the Court granted liberty to move for lifting the provisional attachment as per Rule 159. The petitioner was allowed to file an application for revocation within one week, and the authorities were directed to examine and dispose of such application preferably within two weeks, in accordance with the law.

View Source

← Previous Next →

The High Court addressed the issue of provisional attachment of ...

Authorities provisionally attached bank account over alleged ITC fraud. Court allows revocation plea within a week.

Case Laws GST

October 21, 2024

You may also like:

Provisional attachment of bank account u/s 83 of Central Goods and Services Tax Act, 2017 for wrongful claim of Input Tax Credit (ITC) due to fake supplies. Commissioner...

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 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 - The mandate of Section 83 is to attach amount lying in an account in the form of FDR or saving and it cannot be intention or...

Attachment of Bank Accounts of petitioner for recovery of GST of third party - the bank accounts of ZIPL cannot be attached for securing the revenue of another taxable...

Misuse of the power - Jurisdiction of GST officer for attaching and withdrawing amount from bank account of the assessee - The concerned officer who instructed the bank...

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...

Seeking lifting of attachment on Bank Accounts of Directors - recovery of dues of the company, while the bank accounts of Directors were attached - The attachment on the...

Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account -...

Attachment - power to attach bank accounts - Section 110 of the Customs Act, 1962 - Revenue directed to raise the attachment of bank account forthwith. - HC

Attachment of the Savings Bank Accounts – bank account of the minors were also attached - no merit in the writ petition - HC

Release of provisionally attached properties - the order passed under Section 5(1) of PMLA, provisionally attaching the property is subject to confirmation by the...

Addition u/s 68 - unexplained deposits in Dubai bank account - CIT(A) has observed that taxability of sum in Dubai Bank account is beyond the jurisdiction of Indian tax...

Addition made u/s 153A on account of undisclosed foreign bank account and interest income thereon - assessee confronted with client profiles from HSBC Bank showing...

The petitioners challenged the attachment of their bank account and steps taken by the respondents pursuant to an order of rectification, alleging irregular recovery...

Quick Updates: