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Tag: bank account blocked

GST ArticleHigh Court

Assessee directed to file representation for release of blocked funds w.r.t. alleged non-payment of GST and excess availment of ITC

byCA Bimal Jain24/02/202324/02/2023

The Hon’ble Madras High Court in M/s Lucas TVS Limited v. Superintendent of GST and Central Excise and Ors. [W.P. No. 3636 of 2023 and W.M.P. No. 3720 of 2023 dated February 10, 2023] has directed the assessee to file…

GST ArticleHigh Court

Provisionally attachment cannot extend after One Year: Delhi HC

byCA Bimal Jain24/08/202224/08/2022

The Hon’ble High Court, Delhi in the matter of M/s SH. NITIN SINGHANIA v. COMMISSIONER OF CENTRAL TAX GST, DELHI (EAST)[W.P.(C) 10389/2022 & CM No.29962/2022 dated July 29, 2022]  set aside the order passed by the department in order to…

High Court

Maximum timeframe available to the respondent for keeping the bank attachment alive is one year- High Court, New Delhi

byAdmin03/08/202203/08/2022

CGST, Delhi East vide orders dated 31.03.2021 provisionally attached the bank accounts and property. Delhi High Court in the matter of Nitin Singhania Vs Central Tax, (East) vide order dated 29.07.2022 set-aside the provisional attachment as the same ceased to…

GST ArticleHigh Court

Assessee’s bank account cannot be blocked without complying the provisions embedded u/s 83 of the CGST Act

byCA Bimal Jain02/08/202202/08/2022

The Hon’ble High Court, New Delhi in the matter of M/s Zuric Traders v The Commissioner, Customs and Central Excise, Delhi and Anr [W.P.(C) 13911/2021 dated July 15, 2022] quashed the letter issued by the Revenue department for blocking assessee’s…

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