You need to apply for the same if not done then file writ petition in HC
Attachment of property under section 83 and section 62
Dear Sir, Bank account was blocked because of non filing 9f return under section 62 The firm is a 100% export unit of home textile madeups they have only 1cbank accounts which is now blocked so there is no funds availability . The liability of tax being an exporter is nil and it was only a small reverse charge of tax( app 60,000 rs for 3 months) which was deposited on 05/08/2021 and the return was filed on the same date. Questions 1)Will the DETC now release the bank account 2) DETC ... is he equal to comissioner rank and can he also pass order under section 83 .( only by comissioner)
Asked 4 years ago in Taxation
7 Answers
Since return has been filed bank account should be released
if bank account is not released file rot petition for lifting attachment on bank account
DETC Deputy excise and taxation comm ... is he equal to comissioner rank and can he also pass order under section 83 .( only by comissioner, as per section of act)
Asked 4 years ago
Deputy commissioner is not equal to commissioner rank
He can't pass such orders
Dear sir,
Kindly file the return to the bank asap and the account should be released accordingly. If the account is not released you can contact the bank by sending a legal notice regarding the release of the account. If they don't respond or release the account, you can also file a writ petition.
The DETC is not in equal position the Commissioner and he cannot pass orders
Thank you
If you have filed the returns as per law and complied with the statutory requirements, you may submit a request to the authorities concerned to release the bank account in view of filing the returns.
The DETC, if empowered by law to carry out such duties, his authority cannot be questioned.
The DETC may be deputed by the commissioner for this purpose based on the powers vested on the commissioner for such acts, hence the tasks undertaken by the DETC would be within the ambit of law.