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GST - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Attachment of cash credit account - Section 83 of the GST Act - ...

GST

December 30, 2020

Attachment of cash credit account - Section 83 of the GST Act - the interest of the revenue could be said to be secured for the time being with the provisional attachment of the immovable properties - We are of the view, having regard to the balance in one of the current account that the writ applicant should be permitted to operate the current account - The provisional attachment is ordered to be lifted. - HC

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