Formative Tex Fab Vs State Of Gujarat
Date: January 18, 2021
Subject Matter
Provisional attachment of the cash credit account u/s 83 is not sustainable in law
Summary
Position of Revenue: The order of provisional attachment is specifically confined to the cash credit account only and not to the other accounts including the fixed deposits referred to above in the chart. Since the PAN Card number is common, no soone…
1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a partnership firm through one of its partners, has prayed for the following reliefs: “a) to declare the impugned order No.GSL/S.5(1)/S.83/B.14 dated 15.01.2018 issued by respondent No.2, as without authority of law and ultra vires the provisions of the Gujarat Goods and Services Tax Act. b)…