Provisional attachment of property - no proceedings under ...

GST

September 14, 2021

Provisional attachment of property - no proceedings under sections 62/63/64/67/73/74 of the Act were pending - Proceedings initiated against an entity different from the entity whose bank account is attached would not clothe the concerned officer, otherwise empowered to order attachment of property, to invoke Section 83 without the jurisdictional fact being present. If so invoked, the order has to be held ultra vires Section 83- HC

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Provisional attachment of property - no proceedings under ...

GST

September 14, 2021

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