Petitioner Failed to Use Rule 159(5) to Challenge Bank Account Attachment; Authority Can Rule on Jurisdiction u/s 83.

Petitioner Failed to Use Rule 159(5) to Challenge Bank Account Attachment; Authority Can Rule on Jurisdiction u/s 83. https://www.taxtmi.com/highlights?id=67716 Attachment of Bank account of petitioner - it is the Petitioner to blame for not taking recourse to Rule 159(5) of the Rules early - The contention of the Petitioner that the authority will not be able to decide the issue of jurisdiction is not correct as if the Petitioner demonstrates that the action taken under Section 83 of the Act is not proper in law and on facts, the concerned Authority can only release the attachment as per the said provision. - HC en-us Sat, 14 Jan 2023 07:45:25 +0530 Sat, 14 Jan 2023 07:45:25 +0530 TaxTMI RSS Generator Petitioner Failed to Use Rule 159(5) to Challenge Bank Account Attachment; Authority Can Rule on Jurisdiction u/s 83. https://www.taxtmi.com/highlights?id=67716 Attachment of Bank account of petitioner - it is the Petitioner to blame for not taking recourse to Rule 159(5) of the Rules early - The contention of the Petitioner that the authority will not be able to decide the issue of jurisdiction is not correct as if the Petitioner demonstrates that the action taken under Section 83 of the Act is not proper in law and on facts, the concerned Authority can only release the attachment as per the said provision. - HC Highlights GST Sat, 14 Jan 2023 07:45:25 +0530 https://www.taxtmi.com/highlights?id=67716