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Case Law Details

Case Name : J.L. Enterprises Vs Assistant Commissioner State Tax (High Court Calcutta)
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J.L. Enterprises Vs Assistant Commissioner State Tax (High Court Calcutta)

In a significant judgement, the Calcutta High Court has held that cash credit accounts cannot be provisionally attached under the Goods and Services Tax (GST) regime. The case of J.L. Enterprises Vs Assistant Commissioner State Tax dealt with the critical question of whether an order of provisional attachment could be made to a cash credit account, providing clarification on the issue.

Analysis: The

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Author Bio

Mr.Kapil Goel B.Com(H) FCA LLB, Advocate Delhi High Court advocatekapilgoel@gmail.com, 9910272804 Mr Goel is a bachelor of commerce from Delhi University (2003) and is a Law Graduate from Merrut University (2006) and Fellow member of ICAI (Nov 2004). At present, he is practicing as an Advocate View Full Profile

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