Dharmesh Gandhi Vs Assistant Commissioner, Central Tax, Belapur
Date: March 10, 2021
Subject Matter
Bank accounts of family members of the taxable person cannot be provisionally attached under section 83 of the CGST Act
Summary
Principal grievance of the petitioner is the attachment of bank accounts not only of him but also of his family members HELD BY HC: Bank account of only the taxable person can be provisionally attached under section 83 of the CGST Act and therefore t…
Heard Mr. Dharam Gandhi, learned counsel for the petitioner and Mr. J. B. Mishra, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of communication dated 09.11.2020 issued by the Assistant Commissioner (Anti-Evasion), CGST and Central Excise, Belapur Commissionerate i.e., respondent No.1 to the Branch Manager,…