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Provisional attachment of Bank Account valid upto 1 year: Telangana HC
Case Law Details
- Case Name
- KMC Constructions Ltd. and Anr. vs. Principal Commissioner of Central Tax and 4 Ors. (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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KMC Constructions Ltd. and Anr. vs. Principal Commissioner of Central Tax and 4 Ors. (Telangana High Court)
Telangana High Court directs the bank to allow petitioner to operate bank account provisionally attached by Revenue.
Provisional attachment order cannot continue after the expiry of one year.
Continuation as such would be violative of Articles 14, 19(1)(g) and 300A of the Constitution of India and would be wholly without jurisdiction.
Counsel for the petitioners has placed reliance on the decision of the Karnataka High Court in M/s A.P. Steels and Sri Sanjay Kumar Mishr...
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