Gehna Trading LLP Vs Union of India
- Court:
- High Court
- Bench:
- Bombay
- Date:
- January 30, 2020
- Type:
- Writ Petition
- Members:
- NITIN JAMDAR & M.S. KARNIK
Subject
Bank account of another taxable person cannot be provisionally attached merely based on the summons issued under section 70 to him
Summary
1. On 6 December 2019 the Deputy Commissioner, Central Goods and Service Tax (CGST) informed the Branch Manager where the Petitioner holds a bank account that in view of the proceedings filed against one Yusuf Fauzdar Shaikh, proprietor of M/s. Fashi…
Judgement
1. By this Petition the Petitioner has challenged the action of the Respondents in provisionally attaching the bank account of the Petitioner. 2. On 6 December 2019 the Deputy Commissioner, Central Goods and Service Tax (CGST) informed the Branch Manager where the Petitioner holds a bank account that in view of the proceedings filed against one Yusuf Fauzdar Shaikh, proprietor of M/s. Fashion Crea…