RHC Global Exports Private Limited & Ors. Vs Union of India & Ors
Date: September 17, 2024
Subject Matter
Once provisional attachment expires, no provision or jurisdiction is vested with the Department to once again attach the account
Summary
In the case of Rhc Global Exports Private Limited & Ors. vs. Union Of India & Ors., the Supreme Court addressed a dispute over the attachment of three bank accounts by the Department under the Central Goods and Services Tax Act, 2017. The fir…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER We have heard learned senior counsel for the petitioners and learned senior counsel for the respondent‑ State and others on the application filed by the petitioners herein. During the course of submissions, learned senior counsel for the respondent-State submitted that three bank accounts are the subject matter of this application: the attachment in re…