https://www.taxtmi.com/caselaws?id=369600 Recovery proceedings based on a disputed date of receipt of the original adjudication order could not justify continued attachment of an independent third party's bank accounts while that factual issue remained unresolved before the appellate authority. The Court quashed the attachment notice against the sister concerns' accounts, but left other recovery measures undisturbed to protect the Revenue. It also held that the petitioner had locus standi to challenge the notice because the attachment expressly stated that it was issued for recovery of the petitioner's tax dues, making the petitioner directly affected by the impugned action. en-us Wed, 24 Oct 2018 00:00:00 +0530 Wed, 03 Apr 2019 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369600 Recovery proceedings based on a disputed date of receipt of the original adjudication order could not justify continued attachment of an independent third party's bank accounts while that factual issue remained unresolved before the appellate authority. The Court quashed the attachment notice against the sister concerns' accounts, but left other recovery measures undisturbed to protect the Revenue. It also held that the petitioner had locus standi to challenge the notice because the attachment expressly stated that it was issued for recovery of the petitioner's tax dues, making the petitioner directly affected by the impugned action. Case-Laws Service Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369600