| Court: | Bombay High Court |
| Head Notes: | Sub:Whether bank account of family member and/or Joint can be attached under the CGST Act The division bench of Bombay High court in the above case was dealing with attachment of nine bank account held in the name of appellant, his proprietorship firm and family members in pursuance of Section 83 of CGST Act. The court noted that the property including the bank account liable to or which has been provisionally attached must belong to the taxable person. ‘Taxable person’ has been defined in section 2(107) of the CGST Act to mean a person who is registered or is liable to be registered under sections 22 or 24 of the CGST Act. The court also noted that the joint account with the minor son and wife were also attached and there was no allegation in the petition that the said joint account has been funded with the money belonging to the appellant or his proprietorship firm. On these facts the court held the attachment of these family and joint accounts to be invalid upholding the other attachments. Ramesh Patodia |
| Law: | GST |
| Section(s): | Section 22, 24 and 83 of the CGST Act |
| Counsel(s): | Counsel |
| Dowload Pdf File | Click here to download the file in pdf format |
| Uploaded By | CA Ramesh Patodia |
| Date of upload: | March 12, 2021 |
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