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 2022 Year 2022 This

Provisional attachment of property - Compliance of the necessary ...

GST

April 26, 2022

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 cavalier manner - It is significant to note that every such provisional attachment shall ceased to have effect after the expiry period of one year from the date of the order under Sub-section (1) of Section 83 - There are no reasons to interfere with the well-reasoned order of the learned Single Judge - HC

View Source

 


 

You may also like:

  1. Provisional attachment of personal property of the director in case of company - recovery of tax - Input tax credit - dealer would be the company and not the directors -...

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

  3. 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...

  4. Pending assessments - Non-alienation of property without prior permission - Provisional attachment order – It is not appropriate to interfere with the order and its extension - HC

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

  6. Provisional attachment of Bank Accounts - SC dismissed the SLP against the decision of High Court vacating the order of provisional attachment.

  7. Provisional attachment u/s 281B - Revenue directed to release provisional attachment except to the extent of tax demand raised against the petitioner. - HC

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

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

  10. 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,...

 

Quick Updates:Latest Updates