Kushal Ltd Vs Union Of India
Date: December 17, 2019
Subject Matter
Provisional attachment of bank accounts u/s 83 is without authority of law in the absence of pendency of any proceedings u/s 62, 63, 64, 67, 73 or 74
Summary
On a plain reading of section 83 of the GST Acts, it is clear that a sine qua non for exercise of powers thereunder is that proceedings should be pending under section 62 or section 63 or section 64 or section 67 or section 73 or section 74 of…
By this petition under article 226 of the Constitution of India, the petitioners have challenged the provisional attachment orders dated 18.10.2019 passed under section 83 of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter collectively referred to as the “GST Acts”) provisionally attaching the bank accounts of the petitioners. The…