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Goods and Services Tax

Delhi HC permits Salary payment from provisionally attached bank accounts

Case Law Details

Case Name
SPNN Business Services Pvt. Ltd. Vs Commissioner of Central Tax (GST) (Delhi High Court)
Date of Judgement/Order
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SPNN Business Services Pvt. Ltd. Vs Commissioner of Central Tax (GST) (Delhi High Court) Hon’ble Delhi High Court directed the Revenue to permit the petitioner company to collect a sum of Rs. 2 crores from bank accounts provisionally attached by the GST Dept, to pay salaries of employees. Facts: The Commissioner of Central Tax (GST), Delhi (“the Respondent”) attached 11 bank accounts of SPNN Business Services (P.) Ltd. (“the Petitioner”) under provisions of Section 83 of Central Goods and Services Tax Act, 2017. The Petitioner had filed its objections qua the order of attachment, whi...
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