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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Provisional attachment of Current Bank Accounts - Section 83 of ...

GST

March 28, 2020

Provisional attachment of Current Bank Accounts - Section 83 of GST - The authorities have acted in a blatantly highhanded and illegal manner - the action is clearly in violation of the petitioners’ rights for carrying on business under Article 19(1) of the Constitution of India and under Article 300A of the Constitution of India wherein the petitioners have been deprived of their property without authority of law - the actions of the Revenue in acting in contravention of Section 83(2) is condemnable, and accordingly costs are required to be imposed.

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