Interim order by High Court lifting attachment on petitioner's ...

Court lifts freezing of account; gives chance to reply to tax notice.

Case Laws GST

November 6, 2024

Interim order by High Court lifting attachment on petitioner's bank account pending final disposal, allowing petitioner opportunity to respond to demand notice issued under CGST Act. Court refrains from opining on merits, directs petitioner to appear before respondent authority on specified date for further proceedings in accordance with law. Petition disposed of.

View Source

← Previous Next →

Interim order by High Court lifting attachment on petitioner's ...

Court lifts freezing of account; gives chance to reply to tax notice.

Case Laws GST

November 6, 2024

You may also like:

Freezing the Demat Accounts of the petitioners - The Calcutta High Court adjudicated on the legality of freezing Demat Accounts of petitioners, directors of a listed...

Seeking directions to de-freeze the bank accounts - The court carefully examined the relevant provisions of the Income Tax Act and found that the freezing of bank...

The court held that the notices issued u/s 133(6) and the subsequent notice u/s 148 of the Income Tax Act were invalid. The petitioner had filed a reply to the notice...

Dishonor of cheque due to account freeze falls within the purview of Section 138 of the Negotiable Instruments Act. The test is whether the account had insufficient...

The court held that once a Magistrate takes cognizance and issues process against the accused, there is no provision in the Code of Criminal Procedure to allow the...

Reopening of assessment u/s 147 - Shorter time to reply to notice - As an order passed under Section 147 of the Income Tax Act, 1961 is an appealable order, in terms of...

Freezing of Bank Account of petitioner - non-release of the export shipment made by the petitioner - Since the petitioner has not given separate representation for...

New Accounting Code for the purpose of Accounting of collection of Service Tax - Trade Notice

Recovery of service tax - Validity of instruction issued by the department to the Bank - Restriction from permitting any withdrawal from the accounts held by the...

Freezing of Bank Accounts - investigation under the FCRA - Seeking to continue utilising their accounts for payment of salary and institutional expenses - Section 37 of...

The High Court considered a challenge to a notice u/s 226(3) for attachment of joint saving accounts. The petitioners, secondary account holders, argued they were...

The High Court found a violation of natural justice as the petitioner was not given a fair chance to contest a tax demand due to a mismatch between GSTR 3B return and...

Seeking lifting of attachment of bank account - Given the factual situation and legal precedents, the garnishee order issued to Indian Oil Corporation Limited and the...

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

Money Laundering - proceeds of crime - Freezing of bank accounts of petitioner - This Court is of the considered view that though there is power to direct freezing of...

Quick Updates: