Power to attach bank account should be exercised strictly as it entails serious consequences

Last updated: 25 February 2021

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in Proex Fashion Private Limited v. Government of India &Ors. [W.P.(C) 11245/2020 & CM APPL. 35053/2020, decided on January 6, 2021] quashed the order passed for attaching the bank account of the assessee pursuant to proceedings initiated under Section 71 of the Central Goods and Services Tax Act, 2017 ("CGST Act"). Further, held that, the attachment of bank account entails serious consequences and therefore, the power to attach the bank account must be exercised only in strict compliance with the statutory provisions.

Citation :
W.P.(C) 11245/2020 & CM APPL. 35053/2020, decided on January 6, 2021

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Bimal Jain

Published in GST
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Power to attach bank account should be exercised strictly as it entails serious consequences

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