Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights This

Provisional attachment - It is not open for the respondent ...

GST

Provisional attachment - It is not open for the respondent to attach the bank accounts of other persons on a mere assumption that the funds therein are owned by any taxable person - The attachment of bank accounts is a draconian step and such action can only be taken in case conditions specified in Section 83 of the Act, are fully satisfied - HC

View Source

 


 

You may also like:

  1. Attachment of Petitioner’s bank account - Section 83 though uses the phrase ‘pendency of any proceedings’, the proceedings are referable to section 62, 63, 64, 67, 73...

  2. Provisional attachment of bank account of the Petitioner - Extension of one year, which has already expired u/s 83(2) - fresh order to attach the bank account -...

  3. Attachment of Bank Accounts of petitioner for recovery of GST of third party - the bank accounts of ZIPL cannot be attached for securing the revenue of another taxable...

  4. Provisional attachment of property of petitioner as well as of his family members u/s 83 of GST - bank account of only the taxable person can be provisionally attached...

  5. Attachment - power to attach bank accounts - Section 110 of the Customs Act, 1962 - Revenue directed to raise the attachment of bank account forthwith. - HC

  6. Provisional attachment of other accounts of petitioner alongwith the cash credit account - As the PAN Card number is common, no sooner the authority concerned instructed...

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

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

  9. Provisional attachment of bank account of petitioner - Section 83 does not provide for an automatic extension to any other taxable person from an inquiry specifically...

  10. Attachment of the Savings Bank Accounts – bank account of the minors were also attached - no merit in the writ petition - HC

 

Quick Updates:Latest Updates