Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Attachment of Bank Accounts including cash credit account - when ...

VAT and Sales Tax

January 22, 2019

Attachment of Bank Accounts including cash credit account - when no amount lying in the cash credit account belongs to the petitioner, the question of attaching such account under section 45(7) of the Gujarat Value Added Tax Act, 2003 does not appear to be justified.

View Source

 


 

You may also like:

  1. Release of attached petitioner's cash credit account with the Bank of Baroda - the amount paid by reversing input tax credit, the interest of the Revenue is sufficiently...

  2. Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

  3. Provisional attachment of other accounts of petitioner alongwith the cash credit account - As the PAN Card number is common, no sooner the authority concerned instructed...

  4. Provisional attachment of multiple properties - factory premises - plant and machinery - bank accounts including the fixed deposits - In the case on hand, it is not...

  5. Cash refund of unutilized credit - closure of factory - Cenvat credit lying with the appellant is also a duty and cannot be treated separately as compared to the Revenue...

  6. Cash refund of unutilized cenvat credit - assessee entitled to get refund lying unutilized in their Cenvat credit account on the closure of their factory - AT

  7. Attachment of bank account - The order for releasing the attachment of bank accounts will come into operation upon deposit of Rs.8.00 lacs and filing an undertaking with...

  8. Attachment of bank accounts for recovery in case of sick industries - No permission from AAIFR - Action of the respondents by attachment of the bank accounts is illegal - HC

  9. Attachment - power to attach bank accounts - Section 110 of the Customs Act, 1962 - Revenue directed to raise the attachment of bank account forthwith. - HC

  10. Provisional attachment of bank account - The mandate of Section 83 is to attach amount lying in an account in the form of FDR or saving and it cannot be intention or...

 

Quick Updates:Latest Updates