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1. Provisional attachment of goods - Section 83 of the Central Goods and Services Act, 2017 - once assessment Order is passed pursuant to the said Show Cause Notice, the...

2. Provisional attachment of petitioner's Bank Accounts - Section 83 - every provisional attachment shall cease to have effect after expiry of period of one year from the...

3. Lifting of provisional attachment - It is held that under sub-section (2) of Section 83, a provisional attachment ceases to have effect upon the expiry of the period of...

4. Provisional attachment of property - time limitation for such attachment - The provisional attachment would cease to have effect after the expiry of a period of one year...

5. Provisional Attachment of Bank Account of petitioner - validity of attachment order after expiry of one year from the date of Order as per Section 83(2) of CGST Act -...

6. Release of freezed petitioner's bank account - The order of provisional attachment was made not during pendency of any proceedings under Sections 62 or 63 or 64 or 67 or...

7. Provisional attachment - Section 83 of the HPGST Act - once the final order of assessment is passed under Section 74 the order of provisional attachment must cease to...

8. Provisional attachment of Bank Accounts of petitioner - Although the provisions of Section 281B of the Income Tax Act is pari materia to Section 83 of the State GST Act,...

9. Provisional attachment of property - Compliance of the necessary ingredients/conditions is sine qua non and it has to be done in letter and spirit not in a cryptic and...

10. Provisional attachment of Bank Accounts - Section 83 of the CGST Act - Expiry after a period of one year - As on 22.06.2020, the provisional attachment of bank account...

11. 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...

12. Provisional attachment order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,...

13. Provisional attachment of multiple properties - factory premises - plant and machinery - bank accounts including the fixed deposits - In the case on hand, it is not...

14. 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...

15. 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...