Madras High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
8 rulings found
Madras High Court
Where bank accounts were provisionally attached by Commissioner in February 2022 and no interim orders were secured during writ appeals, such attachments lapsed automatically after one year as per legal precedent, rendering the appeals infructuous since authority could not renew the attachment in absence of enabling provision
Delhi High Court
Where provisional attachment of bank accounts was ordered under section 83 and one year had lapsed since issuance, attachment ceased by operation of law and accounts were required to be de-frozen, with competent authority to record the one- year cap and banks to de-freeze accounts automatically after expiry absent a fresh valid order
Madras High Court
Where petitioner’s bank account was provisionally attached under Section 83 and remained frozen beyond statutory one-year period, as limitation in Section 83(2) requires cessation of such attachment after one year, continued freezing was impermissible and attachment was set aside, allowing petitioner to operate account
Chhattisgarh High Court
Where show cause notice under section 74 did not disclose specific reasons and relied-upon documents were not supplied to petitioner, statutory requirement was not fulfilled and denial of opportunity vitiated proceedings, rendering consequent recovery and bank account attachment legally unsustainable and requiring fresh issuance of show cause notice with specific reasons
Gujarat High Court
Where department issued show cause notice and tax order in deceased proprietor's name after cancellation of registration with zero dues, in view of fact that petitioner widow had no business connection, all such proceedings and consequential actions like bank account freezing were void and quashed, with liberty to initiate fresh proceedings against legal heir if permissible under law
Madras High Court
Where a firm’s unchallenged tax dues had crystallised and a partner’s account was attached through a garnishee notice issued under Section 79(1)(c)(i), action against the partner’s bank account was permissible since partners are liable for firm’s dues, and challenge based on Section 83 provisional attachment was unfounded, hence no ground for interference arose
Karnataka High Court
Where provisional attachment of bank account under section 83 continued beyond one year from order date, such attachment lapsed by operation of law and petitioner could operate bank account, since after expiry of statutorily limited period, no fresh provisional attachment on same cause could be issued and approaching High Courts was unnecessary for lifting such order
Madras High Court
Where letters were issued to customers of respective petitioner directing diversion of amounts payable to petitioners towards alleged GST dues before any order-in-original determining liability was passed, such pre-assessment garnishee actions were invalid and unsustainable, with recovery only possible under section 79(1)(c) once liability was crystallized by order-in-original