Stay updated
The Hon’ble Karnataka High Court in the case of The Principal Commissioner of Central Tax & Anr. held that Section 83 of the CGST Act does not mandate a pre-decisional hearing before ordering provisional attachment of property, including bank accounts.
THE HON’BLE BOMBAY HIGH COURT IN THE CASE OF Elitecon International Ltd. V/s Union of India Writ Petition No. 4934 of 2024, decided on 5-9-2024
The Hon’ble Delhi High Court in the case of Nikhil Gupta held that the Principal Additional Director, DGGI is empowered to pass the order of provisional attachment of bank account under Section 83 of the CGST Act.
The Hon’ble Delhi High Court in Seema Gupta directed the bank to permit the operation of assessee bank account, which was provisionally attached under Section 83 of CGST Act.
The Hon’ble Bombay High Court in Saket Agarwal v. Union of India held that, the State Tax Officer does not have any jurisdiction to issue notice/communication under Section 83 of the MGST Act.
The Hon’ble Delhi High Court in M/s Vikas Enterprises v. Commissioner of Central Tax (GST), Delhi North & Anr. set aside the letter issued by the Superintendent instructing to freeze the bank account of the assessee and held that the power to issue order of attachment of bank accounts under the CGST Act is only with the Commissioner and not below the rank of Commissioner can pass such order.
The Hon’ble Bombay High Court in Bharat Parihar v. State of Maharashtra Thr. PP Office and Ors. set aside the provisional attachment order and held that the provisional attachment order is not valid after one year.