Bombay HC stayed provisional attachment of the bank accounts noting assessee's cooperation

Last updated: 20 January 2021
Quick Summary
The Bombay High Court has halted the provisional attachment of AJE India Private Limited's bank accounts. The court ruled that such a drastic measure under Section 83 of the CGST Act is not an automatic consequence of proceedings under Section 67, especially when the company has cooperated with the investigation. The High Court found the attachment to be harsh and excessive, particularly as the company had offered other assets to secure potential tax dues.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in AJE India Private Limited v. Union of India and Ors. [Writ Petition (ST.) No. 97165 of 2020 decided on December 22, 2020] has stayed the order wherein assessee's bank accounts were provisionally attached for recovering alleged tax dues, and held that, merely because there is a proceeding under Section 67 of the Central Goods and Services Tax Act, 2017 ("CGST Act") it would not mean that recourse to such a drastic power as given under Section 83 of the CGST Act would be an automatic consequence, more so when Petitioner has cooperated with the investigation process.

Citation :
Writ Petition (ST.) No. 97165 of 2020 decided on December 22, 2020

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Bimal Jain
Published in GST
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