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GST - Highlights / Catch Notes

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Provisional Attachment of Bank Account - Section 83 of the ...


Court Allows One Week to Challenge Bank Account Attachment u/s 83 of Central GST Act.

July 12, 2021

Case Laws     GST     HC

Provisional Attachment of Bank Account - Section 83 of the Central GST Act - Since the petitioner has not taken to recourse to sub-rule (5) of Rule 159 of the said Rules, interference is denied at this stage - However, the petitioner is granted a week’s time to approach the Additional Director General under the said provision and if such an approach is made, a reasoned order shall be passed after extending an opportunity of hearing. - HC

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