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GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Provisional attachment of bank accounts - Section 83 of the CGST ...


Court Allows Lifting of Bank Account Attachment u/s 83 CGST Act with Rs. 1.25 Crore Bank Guarantee.

March 4, 2022

Case Laws     GST     HC

Provisional attachment of bank accounts - Section 83 of the CGST Act - If the writ-applicant is ready and willing to furnish the bank guarantee to the extent of ₹ 1.25 Crore of Bank of India or ICICI Bank, then, in such circumstances, it is ordered that the provisional attachment may no longer continue - HC

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