Lack of opportunity of hearing results in stay of Bank Attachment and Cancellation of Registration

Last updated: 14 August 2021

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The Chhattisgarh High Court has stayed the provisional attachment of a company's bank account and the cancellation of its GST registration. The court found that the company was not given an opportunity to be heard before these actions were taken, which is a requirement under the CGST Rules. The court noted that the authorities failed to provide sufficient grounds for the attachment and cancellation, leading to the business's closure.

Court :
High Court of Chhattisgarh

Brief :
The Hon’ble High Court of Chhattisgarh, relied on the case of Valerius Industries v. Union of India [Special Civil Application No. 13132 of 2019 dated July 31, 2019] which stated that there has to be some relevance to establish the sufficiency of ground and to state an opinion by the authority in this regard of attachment of a like nature.

Citation :
WP(T) No. 51 of 2021 dated August 09, 2021

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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