Facts of the Case
Personal Bank Accounts of the Director of the Company were provisionally attached by GST Department on the basis that company in Which person is director was availing Input Tax Credit (in short ‘ITC’) against fake/ineligible invoices.
Decision of High Court
There is nothing which would show, that Director had anything to do with the purported illegal transaction said to have been carried out by Company with its suppliers.
GST Department cannot attach any and every property, including bank accounts of persons, other than the taxable person.
he Hon’ble High Court quashed the Provisional Attachment Order,