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The Hon’ble Madras High Court in the case of M/s. VRAA and Co. dismissed the writ petition filed by a partnership firm challenging the attachment of the bank account of its erstwhile partner, holding that the Assistant Commissioner is duly empowered to issue a communication..
As per Rule 10A, taxpayers (except those registered under TCS, TDS, or suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before filing details of outward supplies in GSTR-1 or IFF, whichever is earlier.
Appeal to be allowed without pre-deposit as bank accounts of assessee were frozen which contained sufficient funds: HC
The Hon’ble Supreme Court in the case of Wingtech Mobile Communications India Pvt. Ltd. held that the Revenue cannot continue to attach or restrain a taxpayer’s bank accounts under the GST Act once the appellate pre-deposit has been made, thus upholding ….
The Hon’ble Andhra Pradesh High Court in the case of Wingtech Mobile Communications India Pvt. Ltd. held that the recovery and attachment of bank accounts after payment of the statutory pre-deposit of 10% of the disputed GST demand under Section 107 of the CGST Act, is impermissible, and directed the Respondents to refund the excess amount recovered, subject to safeguards protecting revenue interests.
The Hon’ble Telangana High Court in the case of Aarush Enterprises set aside the order of provisional attachment of bank account under Section 83(1) of the Central Goods and Services Tax Act (“the CGST Act”), taking into consideration sub-section (2) of Section 83 of the CGST Act, which clearly states that the provisional attachment passed under the aforesaid provision would be valid for a period of one year only.
The Hon’ble Supreme Court in the case of RHC Global Exports Pvt. Ltd. & Ors. allowed the application and directed ‘lifting’ and ‘defreezing’ of bank account attachment. Although, attachment had lapsed, there has been a renewal of attachment. Hence, directed to unfreeze the bank account that was previously frozen (blocked from access) and had been re-attached or frozen again after the original freeze had expired.
The Hon’ble Tripura High Court in the case of Kamrul Nahar v. Union of India [Writ Petition (Civil) No. 253/2023 dated January 03, 2024], directed the bank to permit the Petitioner to remit amount of pre-deposit as required in terms…
Procedure to be followed with respect to sub-section (2) of section 83 of CGST Act, 2017 when provisional attachment of property ceases to have effect – reg. Attention is invited to section 83 of the CGST Act, 2017. It has…
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…