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2022 (6) TMI 359 - HC - GSTValidity of orders of attachment of bank accounts passed by the respondent/Revenue - Section 83 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- Though an argument was advanced by the learned Standing Counsel appearing for Revenue that based on the tangible materials, which are available with the Revenue, they can very well sustain the order of attachment, this Court however feels that, the present order shall not stand in the legal scrutiny as it does not reveal any such tangible material. Therefore, if these orders are set aside, it does not preclude the Revenue to proceed further by once again invoke Section 83 of the Act. The impugned orders are set aside - it is open to the respondent/Revenue to invoke Section 83 of the Act once again, if they have tangible materials at their hands - Petition disposed off.
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