GST: Stop mechanical & Casual bank account attachment: HC

By Editor4 Goods and Services Tax Judiciary January 4, 2021

Case Name: Vinodkumar Murlidhar Chechani Proprietor of M/S Chechani Trading Co. Vs State of Gujarat & 1 Other (Gujarat High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Gujarat High Court

Upgrade to Basic or Premium to download.

Already Upgraded? Log in.

Advertisement Vinodkumar Murlidhar Chechani Proprietor Of M/s. Chechani Trading Co. Vs State Of Gujarat (Gujarat High Court) We have noticed over a period of time that in each and every matter in which proceedings under Section 67 of the Act are initiated, an order of provisional attachment of the bank accounts under Section 83 of the Act would follow. This mechanical exercise of the power is not appreciated. The Legislature has thought fit to confer upon the authority the power to provisionally attach the property of the assessee in the hope that such power is not exercised casually bu...

This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.