Power / Jurisdiction to attach bank accounts - No order u/s 83 ...

GST

August 4, 2023

Power / Jurisdiction to attach bank accounts - No order u/s 83 of the CGST Act can be passed by any officer other than the Commissioner and this can be done only if he is satisfied that it is necessary to pass such an order for protecting the interest of Revenue - In the present case, Superintendent (Anti- Evasion) has, by a letter addressed to the bank seeking information, also directed freezing the petitioner’s bank account. The impugned communication is without authority of law. - HC

View Source

← Previous Next →

Power / Jurisdiction to attach bank accounts - No order u/s 83 ...

GST

August 4, 2023

You may also like:

Provisional attachment - jurisdiction to pass the provisional attachment order - A cumulative reading of the provisions of Section 83(1) read with Section 122(1-A) of...

Power u/s 83 as well as under Section 5(3) off KGST Act - designation of proper officer in terms of Sections 83(1) and 5(3) of the Act be adjudicated upon - Power to...

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 -...

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...

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...

Attachment of bank account - One year passed - Section 83(2) - The respondents-Banks are directed to allow the petitioners to operate their bank accounts forthwith - HC

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 property of petitioner as well as of his family members u/s 83 of GST - bank account of only the taxable person can be provisionally attached...

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 Bank Accounts of petitioner - The power conferred upon an authority under Section 83 is substantial and with great power comes great responsibility. The...

Quick Updates: