Kaish Impex Private Limited Vs Union Of India & Ors
Date: January 17, 2020
Subject Matter
Section 83 does NOT provide for attaching the property of a taxable person based on a proceeding against another taxable person.
Summary
1. Section 83 read with Rule 159(1), and the form GST DRC-22, lay down a scheme as to how provisional attachment in certain cases is to be levied. Section 83 though uses the phrase ‘pendency of any proceedings’ , the proceedings are refer…
Rule. Rule made returnable forthwith. Respondents waive service. Taken up for final disposal. 2. The Petitioner has challenged the action of the authorities under the Central Goods and Service Tax, Mumbai of attaching the Petitioner’s bank account in State Bank of India. 3. The Petitioner-Kaish Impex Private Limited is a Company incorporated under the Companies Act, 1956 . The Petition…