Attachment of Bank account of petitioner - it is the Petitioner ...

GST

January 14, 2023

Attachment of Bank account of petitioner - it is the Petitioner to blame for not taking recourse to Rule 159(5) of the Rules early - The contention of the Petitioner that the authority will not be able to decide the issue of jurisdiction is not correct as if the Petitioner demonstrates that the action taken under Section 83 of the Act is not proper in law and on facts, the concerned Authority can only release the attachment as per the said provision. - HC

View Source

← Previous Next →

Attachment of Bank account of petitioner - it is the Petitioner ...

GST

January 14, 2023

You may also like:

Provisional attachment of current account of petitioner - Period of one year has passed - partially the petitioner herself is to be blamed - Since the bank account of...

Direction to allow the operation of the bank account - The grievance of the Petitioner that the bank account has remained attached for a long period of time, is to be...

Jurisdiction to issue Attachment Order - Rule 159(5) of the Central Goods and Services Tax Rules, 2017 - GST authority directed to decide the objections filed under Rule...

Provisional Attachment of Bank Accounts - Section 83 does not provide for such delegation or authorization - Attachment of property including bank account of a person...

Provisional attachment of property - petitioner states that in the absence of any notice issued u/s 74 CGST Act, no order of attachment u/s 83 could have been passed by...

Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

De-freezing the bank account of petitioner - fraudulent availment of the ITC - Petition disposed off while granting them liberty to file their objections, under Rule...

Attachment of petitioner's Bank Account - service tax liability not determined - Without adjudication, no steps for coercive recovery u/s 87 of the Finance Act can be...

Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons...

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...

Quick Updates: