Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Provisional attachment - Section 83 of the HPGST Act - once the ...

GST

April 21, 2021

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 subsist. Therefore, after the final order under Section 74 of the HPGST Act was passed on 18 February, 2021, the order of provisional attachment must come to an end. - SC

View Source

 


 

You may also like:

  1. Validity of provisional attachment order - once a final order of assessment is passed- under Section 74, the order of provisional attachment must cease to subsist. - The...

  2. 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...

  3. 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...

  4. 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...

  5. The continuance of the orders of provisional attachment under section 45(1) of the Act after the passing of the final assessment orders being bad in law.

  6. Provisional attachment of property - no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 thereof - Vires of section 83 of...

  7. Provisional attachment of goods - whether the provisional attachment has ceased as one year from the date of the order had elapsed? - Held Yes - HC

  8. Provisional Attachment of Bank Accounts - No notice u/s 74 was issued - Power u/s 83 of the GST - as on the date of attachment order dated 22.10.2021, there was no...

  9. 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...

  10. 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...

 

Quick Updates:Latest Updates