Provisional Attachment lifted as assessee agreed to pay tax liability in installments

Last updated: 07 July 2023

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The Gujarat High Court has set aside an order provisionally attaching a taxpayer's bank account. The court allowed the assessee, Nirajkumar Nareshkumar Lakhyani, to pay a tax liability of over £21 million in 15 equal monthly instalments. This decision means the provisional attachment on the bank account has been lifted.

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court in Nirajkumar Naresh kumar Lakhyani v. State of Gujarat [Special civil application no. 6777 of 2023 dated April 27, 2023] set aside the order of Adjudicating Authority and allowed the assessee to make payment of tax liability in installments and thereby lifted the provisional attachment of bank account of the assessee.

Citation :
Special civil application no. 6777 of 2023 dated April 27, 2023

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

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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