Bank accounts can be provisionally attached under CGST Act. Commissioner must decide on objections within 3 weeks.
Case-Laws
GST
Provisional attachment of Bank Accounts upheld u\/s 83(1) of CGST Act. Objection filed u\/r 159(5) CGST Rules. Only Commissioner can order provisional attachment. Impugned order by Additional Director General deemed valid. Court directs Commissioner to decide objections within three weeks. Petition disposed by High Court.
TMI Updates – Highlights, quick note<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Bank accounts can be provisionally attached under CGST Act. Commissioner must decide on objections within 3 weeks.Case-LawsGSTProvisional attachment of Bank Accounts upheld u\/s 83(1) of CGST Act. Objection filed u\/r 159(5) CGST Rules. Only Commissioner can order provisional attachment. Impugned order by Additional Director General deemed valid. Court directs Commissioner to decide objections within three … Continue reading “Bank accounts can be provisionally attached under CGST Act. Commissioner must decide on objections within 3 weeks.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69771","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69771","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69771"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69771\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69771"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69771"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69771"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n