Manish Scrap Traders Vs Principal Commissioner, Central Tax
Date: January 12, 2022
Subject Matter
Cash credit account of the assessee cannot be provisionally attached in exercise of powers under Section 83
Summary
The law is well-settled that a cash credit account of the assessee cannot be provisionally attached in exercise of powers under Section 83 of the CGST Act. In view of the aforesaid, this writ-application succeeds and is hereby allowed. The orde…
By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following reliefs : “(a) To quash and set aside the order for provisional attachment of the bank account vide FORM GST DRC-22 dated 29.11.2021 issued by Respondent No.1 as the same is dehors the provisions of Section 83 of the CGST Act, 2017 and since the attachment of the cash cred…