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GST: Attachment of bank account of non-taxable person violates section 83
Case Law Details
- Case Name
- Sakshi Bahl & Anr. Vs Principal Additional Director General (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Sakshi Bahl & Anr. Vs. Principal Additional Director General (Delhi High Court)
HC held that based on facts and documents summitted it is clear that the petitioners are not taxable persons. The power under Section 83 of the Act, to provisionally attach assets or bank accounts is limited to attaching the bank accounts and assets of taxable persons and persons specified under Section 122(1A) of the Act.
17. In view of the above, the impugned order cannot be sustained. It is not open for the respondent to attach the bank accounts of other persons on a mere assumption that the...
