Cash Credit Account Not Attachable Under Section 83 MGST Act, Represents Bank Liability Not Taxpayer's Property

Cash Credit Account Not Attachable Under Section 83 MGST Act, Represents Bank Liability Not Taxpayer’s PropertyCase-LawsGSTHC held that a cash credit account cannot be provisionally attached under Section 83 of MGST Act, as it represents a bank liability

Cash Credit Account Not Attachable Under Section 83 MGST Act, Represents Bank Liability Not Taxpayer's Property
Case-Laws
GST
HC held that a cash credit account cannot be provisionally attached under Section 83 of MGST Act, as it represents a bank liability rather than a property belonging to the account holder. The court determined that the statutory language of “any property including bank account” does not encompass cash credit accounts. Relying on precedential decisions from Gujarat

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