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Attachment of bank accounts is a draconian step;Delhi High Court
Attachment
of bank accounts is a draconian step;Delhi High Court
The Delhi
High Court has held that attachment of bank accounts is a draconian
step and the action can only be taken in case conditions specified in Section
83 of the GST Act, are fully satisfied.
The power under Section
83 of the Act, to provisionally attach assets or bank accounts is limited to
attaching the bank accounts and assets of taxable persons and persons specified
under Section 122(1A). it is not open for the
department to attach the bank accounts of other persons on the mere assumption
that the funds were owned by any taxable person The attachment can be made
where, after initiation of any proceedings, the Commissioner is of the opinion
that for the purpose of protecting the interest of the Government revenue.
Case Title: Sakshi Bahl
Versus The Principal Additional Director General
Citation: W.P.(C)
3986/2023
Date: 29.03.2023
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