Attachment of Bank account of petitioner - After the expiry of ...

Court Upholds Provisional Bank Account Attachment; Orders Investigation Completion in 3 Months Despite Challenge.

November 8, 2023

Case Laws GST HC

Attachment of Bank account of petitioner - After the expiry of one year period, the authority has issued the fresh order of provisional attachment, such action of the authority, therefore, when challenged though shall need to be looked at cautiously for this being draconian powers, while directing the authority to complete and wind up its Proceedings of investigation in three months as the charge-sheet also has been filed against the petitioner within a specific time period, extension since has come by a specific order, the very action of attachment cannot be interfered with. - HC

View Source

← Previous Next →

Attachment of Bank account of petitioner - After the expiry of ...

Court Upholds Provisional Bank Account Attachment; Orders Investigation Completion in 3 Months Despite Challenge.

November 8, 2023

Case Laws GST HC

You may also like:

Provisional attachment of bank accounts of petitioner - Smuggling - Gold - The Bombay High Court conducted a detailed analysis of Section 110(5) of the Customs Act,...

Pursuant to Section 83(2) of the CGST Act, the provisional attachment order dated 27.01.2022 attaching the petitioner's Bank Account No. 5318491050161006 with Yes Bank...

Provisional attachment of Bank Accounts - time period of one year is over - as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank...

Challenge to provisional attachment order concerning bank account - pre-show cause notice issued - court held documents seized should be returned as petitioner is in...

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 -...

Provisional attachment order u/s 83 of the CGST Act ceases to be operative after one year. Petitioner's bank account cannot be restricted by respondent banks based on...

The High Court quashed the summary order issued under the GST Act without a detailed order, finding it a violation of principles of natural justice. The court observed...

Provisional attachment of Bank Accounts - Period of one year has expired - Although no specific date has been mentioned in the impugned order of provisional attachment...

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

HC held that the provisional attachment order under Section 110(5) of Customs Act was issued without jurisdiction during the investigation stage, as no show cause notice...

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...

HC upheld provisional attachment orders under Section 83 of Gujarat GST Act 2017 against petitioner's bank accounts. Evidence revealed petitioner's involvement in...

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...

Provisional attachment order under Money Laundering Act challenged for being beyond 180 days. Court held that period from 15th March 2020 till 28th February 2022 must be...

Seizure and attachment of the bank account - Since it is an admitted fact that the subject matter bank account is not so far issued with any order of attachment or...

Quick Updates: