Home Case Index All Cases GST GST + HC GST - 2024 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 1120 - CALCUTTA HIGH COURTSeeking release of provisionally attached bank accounts - 13 provisional orders - Petition was dismissed on the ground of disputed questions of fact - HELD THAT:- Considering the fact that the show cause notice dated 06.12.2023 is yet to be adjudicated, an order of provisional attachment that too 13 in number by attaching all the bank accounts of the appellant is very harsh, more particularly, when there is no material on record to indicate that there is an attempt made by the appellant to evade the payment of tax. That apart, the tax and interest which is payable is yet to be adjudicated as the matter is still in the stage of the show cause notice. Therefore, at this juncture, the orders of provisional attachment of all the bank accounts of the appellant cannot be sustained. The order passed in the writ petition is set aside and the writ petition stands allowed.
|