Attachment of petitioner's bank account is found to be wholly laconic and inadequate.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts--The applicant challenged the communication dated 1.2.2021 issued under Section 83 of the Act read with Rule 159(1) of the Rules. By the impugned communication dated 1.2.2021 respondent has attached the petitioner's bank Account The petitioner counsel relied on a decision of the Supreme Court in Civil Appeal No.1155 of 2021 in respect of M/s Radha Krishan Industries Vs. State of Himanchal Pradesh and others decided on 20.4.2021. The court observed that the issue is squarely covered by the decision of the Supreme Court in M/s Radha Krishan Industries (Supra) .
Held that:- The Hon’ble High Court allowed the writ petition and set aside the impugned communication dated 1.2.2021 issued under Section 83.
Attachment of petitioner's bank account is found to be wholly laconic and inadequate.
Section 83 of the CGST Act, 2017 – Provisional Attachment of Bank Accounts--The applicant challenged the communication dated 1.2.2021 issued under Section 83 of the Act read with Rule 159(1) of the Rules. By the impugned communication dated 1.2.2021 respondent has attached the petitioner's bank Account The petitioner counsel relied on a decision of the Supreme Court in Civil Appeal No.1155 of 2021 in respect of M/s Radha Krishan Industries Vs. State of Himanchal Pradesh and others decided on 20.4.2021. The court observed that the issue is squarely covered by the decision of the Supreme Court in M/s Radha Krishan Industries (Supra) .
Held that:- The Hon’ble High Court allowed the writ petition and set aside the impugned communication dated 1.2.2021 issued under Section 83.