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2021 (3) TMI 1038 - HC - GSTProvisional attachment of the petitioner’s bank accounts - Section 83 of the Central Goods and Services Tax, 2017 - HELD THAT:- The pre-requisite for exercise of powers of provisional attachment under Section 83 of the Act is the pendency of the proceedings under the aforementioned provisions, i.e., Sections 62, 63, 64, 67, 73 or 74 of the Act - the record shows that proceedings under Section 74 were initiated only after 10.11.2020. Furthermore, a perusal of order dated 18.01.2021 would show that only ₹ 40,000/- was available in the petitioner’s bank account. Petition disposed off.
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