Case Law Details
Case Name : Deputy Commissioner St & Ors Vs Wingtech Mobile Communications (India) Pvt. Ltd. & Anr (Supreme Court of India)
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Supreme Court of India
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Deputy Commissioner St & Ors Vs Wingtech Mobile Communications (India) Pvt. Ltd. & Anr (Supreme Court of India)
No attachment of bank account/ restraining funds of taxpayers after 10% pre-deposit payment for appeal filed
In Deputy Commissioner ST & Ors. v. Wingtech Mobile Communications (India) Pvt. Ltd., the Supreme Court of India clarified the scope of Section 107(6) and (7) of the CGST Act, 2017 concerning appellate pre-deposits and attachment of bank accounts. The case arose when the Revenue attached the bank accounts of Wingtech Mobile Communications following a GST asses...
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