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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