HC releases bank A/c of directors which were attached for GST liability of Company

Advertisement H.M. Industrial Pvt. Ltd Vs Commissioner, CGST And Central Excise (Gujarat High Court) 1. By the impugned orders of provisional attachment of the property under section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”), the respondent has, inter alia, attached the bank accounts of the directors of the petitioner-company. A perusal of the provisions of section 83 of the CGST Act shows that the same empowers the Commissioner, if the circumstances therein are satisfied, to attach provisionally any property, including bank account,...