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GST defaulter: Bank a/cs of family members cannot be attached, says Court March 16, 2021 Bombay HC rules it is a serious invasion into the private domain of the taxpayer Bank accounts of  family members of a GST assessee in default should not be attached, the Bombay High Court has ruled. Dharmesh Gandhi had approached the High Court after nine bank accounts of his and his family members were provisionally attached by the GST Department. The court noted that only three accounts belonged to Gandhi, while the rest were of his family members’. The Division Bench quoted some portions of a ruling in a similar matter in Siddhart Mandavia Vs Union of India (November, 2020) by the same court. According to the ruling, “It goes without saying that pre-assessment attachment of property, including bank account, even if provisional, is a drastic measure. Its sole purpose is to protect the interest of government revenue. It cannot be used as a punitive measure. It is a serious invasion i

Aditya singhaniaDharmesh gandhiConsultancy coBombay high courtUnion of indiaGujarat high courtHigh courtCentral boardIndirect taxesSiddhart mandaviaFinance billBank accountsBombay hight courtAttachment of bank accoutnsதர்மேஷ் காந்திஆலோசனை இணை