https://www.taxtmi.com/caselaws?id=374798 The court ruled that the provisional attachment of property under section 83 of the Central Goods and Services Tax Act, 2017 could only be applied against the registered taxable person, in this case, the petitioner-company, and not its directors. The interpretation of the term "taxable person" under section 2(107) was crucial, defining it as someone registered under the Act. Section 89 regarding recovery from directors of a private company was deemed inapplicable unless directors were proven negligent. The court found the attachment of bank accounts of directors under section 83 illegal and ordered their release. en-us Thu, 07 Feb 2019 00:00:00 +0530 Thu, 06 Mar 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374798 The court ruled that the provisional attachment of property under section 83 of the Central Goods and Services Tax Act, 2017 could only be applied against the registered taxable person, in this case, the petitioner-company, and not its directors. The interpretation of the term "taxable person" under section 2(107) was crucial, defining it as someone registered under the Act. Section 89 regarding recovery from directors of a private company was deemed inapplicable unless directors were proven negligent. The court found the attachment of bank accounts of directors under section 83 illegal and ordered their release. Case-Laws GST Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374798