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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Provisional attachment of the Bank account u/s 83 of the CGST ...


Court Upholds Legality of Bank Account Attachment Under CGST Act; Action Deemed Justified and Within Jurisdiction.

December 23, 2023

Case Laws     GST     HC

Provisional attachment of the Bank account u/s 83 of the CGST Act, 2017 - in view of the legal provisions and taking into consideration materials found against the petitioners during investigation, CGST Guwahati authority’s action of attaching the bank account of the petitioner provisionally and the impugned order to this effect is very much legal, valid and within jurisdiction and is not liable to be interfered by this writ Court. - HC

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