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 August 2023 Year 2023 This

Provisional attachment of current account of petitioner - Period ...


Petitioner's Account Attachment Exceeds One Year; File Objections u/r 159(5) CGST Rules Within Two Weeks.

August 2, 2023

Case Laws     GST     HC

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 the petitioner has remained attached since April 2022, it is deemed appropriate to direct the petitioner to approach the respondent no. 1 within two weeks from today, under Rule 159 (5) by filing objections the respondent no. 1 shall make all endeavour to take a decision thereupon as per law expeditiously preferably within three weeks of filing such objection under Rule 159 (5) of the CGST rules, 2017. - HC

View Source

 


 

You may also like:

  1. Provisional release of bank accounts - Section 83 of the CGST Act - time limitation for filing objections - The respondents do not suffer any adverse consequence on...

  2. Provisional attachment of goods - bogus invoices - writ court granted relief to the respondent - as on date, the respondent have not complied with the order passed by...

  3. Provisional orders of attachment issued u/s 83 can be challenged by filing objection u/r 159(5). Petitioner did not file objection. Respondents issued fresh provisional...

  4. 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...

  5. Provisional attachment of Bank Accounts upheld u/s 83(1) of CGST Act. Objection filed u/r 159(5) CGST Rules. Only Commissioner can order provisional attachment. Impugned...

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

  7. 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...

  8. Provisional attachment of bank accounts - the period of one year would come to an end on 21.09.2021 - It must be noted that the exercise of right under Rule 159(5) of...

  9. Attachment of Bank Accounts - alternative remedy - writ is dismissed as not entertained in the light of the availability of the efficacious alternative remedy under...

  10. HC ruled that provisional attachment under Section 110(5) of Customs Act, 1962 cannot exceed one year. Section 110A is inapplicable when attachment period expires,...

  11. 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...

  12. 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...

  13. 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...

  14. Provisional attachment of cash-credit facility - Section 83 of the CGST Act - In the instant case, it relates to recovery of GST. Subsection 5 of Section 159 clearly...

  15. 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...

 

Quick Updates:Latest Updates