HC: Defreezes cash credit account attached provisionally, continues attachment on fixed deposits, property

Jan 08,2021

Gujarat HC lifts provisional attachment on current account of assessee at Canara Bank relying on finding of the Court in numerous decisions that “the cash credit account cannot be attached in exercise of the power under Section 83 of the GST Act.”; Observes that as an interim relief “the writ applicant should be permitted to operate the current account. …… the Cash Credit Account….and Current Account…are ordered to be defreezed.”; Noting that order of attachme...


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