{"id":71832,"date":"2025-06-18T09:04:30","date_gmt":"2025-06-18T03:34:30","guid":{"rendered":""},"modified":"2025-06-18T09:04:30","modified_gmt":"2025-06-18T03:34:30","slug":"cash-credit-account-not-attachable-under-section-83-mgst-act-represents-bank-liability-not-taxpayer-39-s-property","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71832","title":{"rendered":"Cash Credit Account Not Attachable Under Section 83 MGST Act, Represents Bank Liability Not Taxpayer&#39;s Property"},"content":{"rendered":"<p>Cash Credit Account Not Attachable Under Section 83 MGST Act, Represents Bank Liability Not Taxpayer&#39;s Property<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;any property including bank account&#8221; does not encompass cash credit accounts. Relying on precedential decisions from Gujarat<\/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=89543\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cash Credit Account Not Attachable Under Section 83 MGST Act, Represents Bank Liability Not Taxpayer&#8217;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 <\/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-71832","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71832","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=71832"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71832\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}