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GST - Highlights / Catch Notes

Home Highlights August 2020 Year 2020 This

Raid - validity of search and seizure proceedings - attachment ...

GST

August 19, 2020

Raid - validity of search and seizure proceedings - attachment of Bank Accounts - the said principle does not apply insofar as an attachment made to protect the interest of the revenue. If notice is issued before attachment, then the account holder could as well defeat the purpose, by withdrawing the amounts kept in such accounts. - The rule for a hearing does not arise prior to attachment. Whether it arises before seeking disbursement of the amounts remaining in the account, we are not called upon to adjudicate as of now. - HC

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