Case Law Details
Dharmesh Gandhi Vs Assistant Commissioner (Anti-Evasion) (Bombay High Court)
After hearing the matter at some length, we find that out of the nine bank accounts that have been attached by respondent No.1, only the accounts at Sr. Nos.2, 3 and 4 belong to the petitioner whereas the other accounts belong to the family members, namely, Bharti H. Gandhi (mother), Pranjal D. Gandhi (wife) and Shaalin D. Gandhi (son).
In Siddhart Mandavia Vs. Union of India, Writ Petition (L) No.2901 of 2020, decided on 03.11.2020, this Court had examined a similar issue relating to attachment of bank account of not only the taxable person but also of his family members. In that context, this Court held that bank account of only the taxable person can be provisionally attached under section 83 of the CGST Act and therefore the provisional attachment of bank account of the family members was set aside. In so far bank account of the taxable person in Siddharth Mandavia (supra) was concerned, this Court took note of the provisions contained in sub rules (5) and (6) of Rule 159 of the Central Goods and Services Tax Rules, 2017 and relegated the taxable person to the forum of the Commissioner to take a decision regarding release of the bank account of the taxable person provisionally attached.
Having regard to the above and on due consideration, we pass the following orders :-
I) The bank accounts at Sr. Nos.1 and 5 to 9 as per statement in paragraph 3 herein-above shall be released from provisional attachment forthwith.
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