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

Court Rules No Prior Notice Needed for Bank Account Attachment to Protect Government Revenue.

August 19, 2020

Case Laws GST HC

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

Court Rules No Prior Notice Needed for Bank Account Attachment to Protect Government Revenue.

August 19, 2020

Case Laws GST HC

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