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Bank Account Freeze for Deceased Father’s GST Dues Quashed Due to Lack of Notice: Bombay HC
Case Law Details
- Case Name
- Navin Vishwanathan Vs State of Maharashtra and Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Navin Vishwanathan Vs State of Maharashtra and Ors. (Bombay High Court)
In Navin Vishwanathan vs State of Maharashtra, the Bombay High Court examined the legality of freezing a bank account for recovery of GST dues allegedly payable by the petitioner’s deceased father. The petitioner challenged a communication issued under Sections 79 and 93 of the Central Goods and Services Tax Act, 2017, through which his personal bank account was attached without prior notice or hearing.
The petitioner’s father had carried on a proprietorship business under a specific trade name and held a GST registrat...
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