GST: Revenue cannot attach bank accounts having debit balance

Skylark Infra Engineering Pvt. Ltd. Vs Additional Director General (Punjab & Haryana High Court)

The object and intention of legislature to endow Commissioner with power of attachment under Section 83 is very clear. It is drastic and far-reaching power which must be used sparingly and only on substantive weighty grounds and reasons. The power should be exercised only to protect interest of revenue and not to ruin business of any taxable person. Primarily Section 83 permits to attach property. Property means an asset whic

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