Provisional attachment of Bank Accounts of petitioner - Prima ...

GST

September 18, 2020

Provisional attachment of Bank Accounts of petitioner - Prima facie, there is reasonable apprehension that the petitioners may default in the ultimate collection of the demand that is likely to be raised on completion of the assessment. It appears that prima facie there is sufficient material on record to justify the satisfaction in view of denial of the petitioner no. 2 with regard to the transactions carried out by the petitioner no.1 which is a proprietary concern of petitioner no.2. - no interference is required to be made in exercise of powers u/s 83 of the GGST - HC

View Source

← Previous Next →

Provisional attachment of Bank Accounts of petitioner - Prima ...

GST

September 18, 2020

You may also like:

Provisional attachment of Bank Accounts - SC dismissed the SLP against the decision of High Court vacating the order of provisional attachment.

Provisional attachment of bank account u/s 281B - search and seizure activity - even after expiry of period in excess of seven months, department did not take any action...

Provisional attachment of Bank Accounts - time period of one year is over - as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank...

Provisional release of goods - Aluminium Dross - Aluminium Ingots - o CVD is prima facie leviable when no Excise Duty is leviable on Aluminium Dross. - AT

Sponsorship Service - the applicant reversed the provisional amount in the subsequent financial year - prima facie case is in favor of assessee - AT

Interest on the delayed payment of duty - interest on differential duty due to finalization of provisional assessment - prima facie interest is payable - AT

Provisional attachment of Bank Accounts - Period of one year has expired - Although no specific date has been mentioned in the impugned order of provisional attachment...

Provisional attachment of Bank Accounts - On what basis, the Commissioner has decided to invoke Section 83 to go for a provisional attachment before which, whether the...

Provisional attachment of goods - whether the provisional attachment has ceased as one year from the date of the order had elapsed? - Held Yes - HC

Provisional attachment u/s 281B - Revenue directed to release provisional attachment except to the extent of tax demand raised against the petitioner. - HC

Quick Updates: