GST DAILY – 296

HC quashes attachment of bank accounts as no material was produced to show that it was necessary to do so

THE HON’BLE BOMBAY HIGH COURT IN THE CASE OF PATIL CONSTRUCTION AND INFRASTRUCTURE LTD. V/s COMMISSIONER OF STATE TAX, decided on 2-5-2024

👉 Issue:-

✔️  Can bank account attached by the department without  material fact was produced?

👉 The Hon’ble High Court Judgement:-

✔️ Where petitioner-assessee challenged provisional attachment of bank account under Section 83 and apex court held that provisional attachment of bank account could only take place if it was necessary so to do for purpose of protecting interest of government revenue, therefore, following aforesaid judgement, provisional attachment order was to be set aside.

Section 83 read with Rule 159 of Central Goods and Services Tax .