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2020 (12) TMI 1165 - HC - GSTAttachment of cash credit account - Section 83 of the GST Act - the interest of the revenue could be said to be secured for the time being with the provisional attachment of the immovable properties - HELD THAT:- So far as the provisional attachment of the cash credit account maintained with the Canara Bank is concerned, the same should not continue. This Court in many matters has taken the view that the cash credit account cannot be attached in exercise of the power under Section 83 of the GST Act. We take notice of the fact that there are two current accounts maintained with the Canara Bank and rest are the Fixed Deposits. We are not touching the Fixed Deposits for the time being. We are of the view, having regard to the balance in one of the current account that the writ applicant should be permitted to operate the current account - we intend to pass an ad- interim order directing that the Cash Credit Account two accounts at Sr. Nos.1 and 2 are ordered to be defreezed. The provisional attachment is ordered to be lifted. Post this matter along with the Special Civil Application No. 11209 of 2020 in the third week of January, 2021.
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