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2020 (2) TMI 216 - HC - GSTProvisional attachment of bank account of petitioner - no proceedings U/Ss 62, 63, 64, 67, 73 and 74 against the Petitioner as mentioned under Section 83 of CGST Act are pending - HELD THAT:- The issue decided in the case of KAISH IMPEX PRIVATE LIMITED VERSUS THE UNION OF INDIA, THE PRINCIPAL CHIEF COMMISSIONER CGST & CENTRAL EXCISE, ASSISTANT COMMISSIONER OF CGST RANGE (IV) , [2020 (1) TMI 933 - BOMBAY HIGH COURT] where it was held that The bank account of the taxable person can be attached against whom the proceedings under the sections mentioned above are initiated. Section 83 does not provide for an automatic extension to any other taxable person from an inquiry specifically launched against a taxable person under these provisions. Only upon contingencies provided therein that the power under section 83 can be exercised. This power is to be used in only limited circumstances and it is not an omnibus power. Order of attachment set aside - petition allowed.
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