Case Law Details
Case Name : J.L. Enterprises Vs Assistant Commissioner State Tax (High Court Calcutta)
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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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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