Case LawSpecial Civil Application No. 1160 of 2019
H.M. Industrial Pvt. Ltd Vs Commissioner, CGST And Central Excise
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- February 7, 2019
- Type:
- Writ Petition
Subject
Provisional attachment under section 83 does not apply to the directors of a company
Provisional Attachment
Summary
The respondent has, inter alia, attached the bank accounts of the directors of the petitioner-company. A perusal of the provisions of section 83 of the CGST Act shows that the same empowers the Commissioner, if the circumstances therein are satisfied…
Judgement
1. By the impugned orders of provisional attachment of the property under section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act”), the respondent has, inter alia, attached the bank accounts of the directors of the petitioner-company. A perusal of the provisions of section 83 of the CGST Act shows that the same empowers the Commission…