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attachment of bank account, Goods and Services Tax - GST

Issue Id: - 118122
Dated: 19-8-2022
By:- Bharat Cholleti

attachment of bank account


  • Contents

Dear sir,

without their being consent from the bank account holder amounts cannot be transferred to government dues is there any case law, recently I heard about it , please share it sir

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Showing Replies 1 to 3 of 3 Records

Page: 1


1 Dated: 20-8-2022
By:- Amit Agrawal

You may refer to Section 79 (Recovery of tax) of the CGST Act, 2017.


2 Dated: 23-8-2022
By:- Ganeshan Kalyani

Sir, garnishee award refers to an order passed by Govt on any person who is likely to pay any amount to the taxpayer directing him to deposit the sum into govt account instead of paying it to the default taxpayer. It is allowed in law to safeguard the revenue of the govt.


3 Dated: 24-8-2022
By:- Shilpi Jain

Recovery cannot be initiated without finalisation of demand. Merely because some investigation is going on or a SCN is issued, recovery cannot be initiated.

However, if it is confirmed demand then recoevery can happen as per provisions of the law.


Page: 1

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