{"id":69918,"date":"2024-09-02T08:27:23","date_gmt":"2024-09-02T02:57:23","guid":{"rendered":""},"modified":"2024-09-02T08:27:23","modified_gmt":"2024-09-02T02:57:23","slug":"court-upholds-bank-account-attachment-for-unpaid-gst-emphasizes-revenue-protection-over-section-67-duration-limits","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69918","title":{"rendered":"Court Upholds Bank Account Attachment for Unpaid GST, Emphasizes Revenue Protection Over Section 67 Duration Limits."},"content":{"rendered":"<p>Court Upholds Bank Account Attachment for Unpaid GST, Emphasizes Revenue Protection Over Section 67 Duration Limits.<br \/>Case-Laws<br \/>GST<br \/>The High Court dismissed the petition challenging the provisional attachment of the petitioner&#39;s bank accounts u\/s 83(1) of the CGST\/DGST Act. The court held that the pre-condition of initiation of proceedings under Chapter XII, XIV or XV was satisfied as proceedings u\/s 67 had commenced prior to the attachment order. The contention that the attachment order<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80946\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court dismissed the petition challenging the provisional attachment of the petitioner&#8217;s bank accounts u\/s 83(1) of the CGST\/DGST Act. The court held that the pre-condition of initiation of proceedings under Chapter<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69918","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69918","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=69918"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69918\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}