Implement Impex Private Limited Vs State Of Maharashtra
Date: August 4, 2021
Subject Matter
Provisional attachment of bank account shall cease to have effect after the expiry of a period of one year from the date of the order
Summary
The grievance that has been voiced in this writ petition is that despite lapse of more than a year from the date provisional attachment of the petitioner’s bank account was ordered, the Joint Commissioner has not lifted such order of provisiona…
1. The Joint Commissioner of State Tax, Investigation Branch-B, Mumbai passed an order dated February 14, 2020 of provisional attachment of the petitioner’s bank account in exercise of power conferred by Section 83(1) of the Central Goods and Services Tax Act (hereinafter “the CGST Act”, for short) read with Rule 159(1) of the Central Goods and Services Rules (hereinafter “…