Cash Credit account of a taxpayer cannot be provisionally attached by the department

The Hon’ble High Court of Gujarat in the matter of Manish Scrap Traders v. Principal Commissioner vide Order dated 12.01.2022 in R/Special Civil Application No. 76 of 2022 held that the cash credit account of the Assessee cannot be provisionally attached in exercise of power under Section 83 of the CGST Act.

The Writ Application was preferred before the Hon’ble High court by the Petitioner praying for quashing of order dated 29.11.2021 for provisional attachment of its cash credit account issued by Respondent no. 1 and set aside the same.    To read more subscribe today:


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