Skylark Infra Engineering Pvt. Ltd Vs ADG, DGGI
Date: February 16, 2021
Subject Matter
It cannot be intention or purport of Section 83 to attach an account having debit balance. Impugned order attaching the bank accounts is set aside.
Summary
The object and intention of legislature to endow Commissioner with power of attachment under Section 83 is very clear. It is drastic and far-reaching power which must be used sparingly and only on substantive weighty grounds and reasons. The power sh…
1. This petition has been filed challenging the provisional attachment of the bank account of the petitioner purportedly under Section 83 of the Central Goods and Service Tax Act, 2017 (for short ‘the CGST Act’). 2. As per the impugned order, the account has been frozen in view of Section 74 of the said CGST Act. Section 74 is reproduced herein below:- “74. Determination of tax n…