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2021 (3) TMI 495 - HC - GSTProvisional attachment of property of petitioner as well as of his family members - section 83 of Central Goods and Services Tax Act, 2017 - HELD THAT:- Out of the nine bank accounts that have been attached by respondent No.1, only the accounts at Sr. Nos.2, 3 and 4 belong to the petitioner whereas the other accounts belong to the family members. In Siddhart Mandavia Vs. Union of India, [2020 (11) TMI 111 - BOMBAY HIGH COURT], this Court had examined a similar issue relating to attachment of bank account of not only the taxable person but also of his family members. In that context, this Court held that bank account of only the taxable person can be provisionally attached under section 83 of the CGST Act and therefore the provisional attachment of bank account of the family members was set aside. Some bank accounts were released - for others, petitioner may file objection before the Commissioner i.e. respondent No.2 within a period of seven days from today - petition disposed off.
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