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1. Lifting of provisional attachment - passing order in form GST DRC-07 - Its like recovery under the Bombay Land Revenue Code. This is possible or rather permissible only...

2. Validity of Provisional attachment - Admittedly, except saying that the orders of provisional attachment are passed in order to protect the interest of the Government...

3. Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

4. Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the...

5. Seeking to release the attachment of the tiles relating to the Corporate Debtor - Attachment of goods by the GST department before initiation of CIRP - The assets, which...

6. Money Laundering - proceeds of crime - Provisional attachment of properties - Interest of Depositors - The High court recognized the primary aim of the APPDFE Act to...

7. Provisional attachment of Bank Accounts - On what basis, the Commissioner has decided to invoke Section 83 to go for a provisional attachment before which, whether the...

8. Attachment of Bank Accounts - It could be said that the impugned action is essentially in exercise of powers under Section-45 of the Act. Section-45 only talks about...

9. Provisional attachment of Bank Account - irregular availment of input tax credit - No hard and fast rule can be laid down as to how and under what circumstances the...

10. Attachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional attachment, the Commissioner must form an opinion on the basis of the...

11. Provisional attachment of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has...

12. Provisional attachment of Bank Accounts - Period of one year has expired - Although no specific date has been mentioned in the impugned order of provisional attachment...

13. Validity of Attachment of Petitioner's Properties Post Assessment Order Set Aside and Refund Adjustment - Provisional attachment - after expiry of period of six months...

14. Validity of provisional attachment of the Petitioner’s bank account - Despite the petitioner's contentions, the High court determined that substantial material existed...

15. Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons...