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GST - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Provisional attachment of property - In the absence of any ...


Provisional property attachment u/s 83 requires credible evidence; without it, actions are deemed legally malicious.

September 14, 2019

Case Laws     GST     HC

Provisional attachment of property - In the absence of any cogent or credible material, if the subjective satisfaction is arrived at by the authority concerned for the purpose of passing an order of provisional attachment under Section 83 of the Act, then such action amounts to malice in law. - HC

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