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Provisional attachment under GST cease to have effect after a period of one year from date of order of attachment
Case Law Details
- Case Name
- Darshan Comtrade Pvt Ltd Vs Principal Chief Commissioner of GST (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Darshan Comtrade Pvt Ltd Vs Principal Chief Commissioner of GST (Madras High Court)
The prayer of the petitioner is as against an order of the third respondent that is Assistant Commissioner, Goods and Service Tax dated 06.09.2019, which is passed in Form GST DRC-22 attaching the current account of the petitioner in ICICI Bank, Pursawawalkam, Chenai bearing Account No.602505060430.
2. Section 83 of the Central Goods and Service Tax Act, 2017 deals with provisional attachment to protect the interests of the revenue in certain cases and ready as follows:
83. Provisional attachme...
