Bank Attachment Under GST Cannot Be Challenged Without Proper Disclosure: Calcutta HC

GSPS Developers Private Limited Vs DCIT (Calcutta High Court) The Calcutta High Court dismissed a writ petition filed by GSPS Developers Private Limited challenging the attachment of its bank account by the Deputy Commissioner of Income Tax (DCIT). The court found the petition lacking essential disclosures and noted contradictions in the petitioner’s claims. Issue and Background The writ petition contested the attachment of the petitioner’s bank account by the tax authorities. This action followed an adjudication order issued under Section 73 of the WBGST/CGST Act, 2017, for the t...