Release of freezed petitioner's bank account - The order of ...

GST

August 13, 2021

Release of freezed petitioner's bank account - The order of provisional attachment was made not during pendency of any proceedings under Sections 62 or 63 or 64 or 67 or 73 or 74 of the CGST Act but was made in view of contemplation of proceedings under Section 73 thereof - the proceedings under Section 73 of the CGST Act having been taken to its logical conclusion, the purpose for which the order of provisional attachment had been made has also ceased to survive and, therefore, the petitioner is justified in its claim that such order of provisional attachment ought to be set aside. - HC

View Source

← Previous Next →

Release of freezed petitioner's bank account - The order of ...

GST

August 13, 2021

You may also like:

Provisional release of the seized goods - pendency of proceedings - the legislative intent in section 110A, introduced by way of an amendment, is clear that even during...

Provisional attachment order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,...

Seeking to release the attachment of the tiles relating to the Corporate Debtor - Attachment of goods by the GST department before initiation of CIRP - The assets, which...

Attachment of Bank Accounts - It could be said that the impugned action is essentially in exercise of powers under Section-45 of the Act. Section-45 only talks about...

Attachment of Petitioner’s bank account - Section 83 though uses the phrase ‘pendency of any proceedings’, the proceedings are referable to section 62, 63, 64, 67, 73...

Recovery proceedings - Attachment orders - rights over the property - seeking transfer of property in favor of purchaser - In this case admittedly the transfer was on...

Attachment of property while exercising the power to access the premises u/s 71(1) - The plain reading of Section 83 of the Act would indicate that the powers can be...

Provisional attachment orders made u/s 132 (9B) - the fact remains that the impugned attachment proceedings have already become infructuous, as the time for its...

Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the...

Initiation of proceedings of reassessment - pendency of proceedings under the Act do not exist - after more than 7 years, on the basis of objection of audit para, the...

Provisional attachment of bank accounts - the period of one year would come to an end on 21.09.2021 - It must be noted that the exercise of right under Rule 159(5) of...

Dishonour of Cheque - Effect of arbitration proceedings - The High Court referred to a Supreme Court judgment which clarified that arbitration proceedings and...

Raid - validity of search and seizure proceedings - attachment of Bank Accounts - the said principle does not apply insofar as an attachment made to protect the interest...

Seeking provisional release of goods - Revenue found it necessary to insist upon additional security deposit - Section 110 of Customs Act, 1962 mandates release of goods...

Attachment of bank account - The order for releasing the attachment of bank accounts will come into operation upon deposit of Rs.8.00 lacs and filing an undertaking with...

Quick Updates: