The Hon’ble Bombay High Court in the case of Prasanna Kumar Shetty allowed the writ petition and set aside the attachment order in case where recovery proceedings were initiated against the former director of the Company who was not the director of the Company during the concerned period.
DGGI communication to Bank to freeze bank account of assessee not a valid provisional attachment order
The Hon’ble Delhi High Court in M/s. Redamancy World v. Senior Intelligence Officer held communication letter sent by the DGGI to the assessee’s bank and customers, directing them not to make payments for the goods supplied by the petitioner, was not legally authorized, being not issued in requisite Form DRC-22.
No relief granted against Attachment Order by High Court on ground of alternate appellate remedy available
The Hon’ble Orissa High Court in the case of Twisha Educational Private Limited v. Addl. CT & GST Officer [W.P (C) No.11358 of 2023 dated May 01, 2023] directed the assessee to file an appeal before the appropriate authority under Section 107 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), as […]