Recovery of amount on account of tax, cess, interest and penalty ...

Court Rules Provisional Attachment Invalid Without Pending Proceedings u/ss 62, 63, 64, 67, 73, or 74.

November 16, 2019

Case Laws GST HC

Recovery of amount on account of tax, cess, interest and penalty - no proceedings whatsoever, was issued against the petitioner - Perusal of Section 83 would show that the such provisional attachment can be resorted to only when proceedings are pending under any of the provisions viz., Section 62, 63, 64, 67, 73 and 74.

View Source

← Previous Next →

Recovery of amount on account of tax, cess, interest and penalty ...

Court Rules Provisional Attachment Invalid Without Pending Proceedings u/ss 62, 63, 64, 67, 73, or 74.

November 16, 2019

Case Laws GST HC

You may also like:

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...

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...

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...

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...

Provisional attachment order - no proceeding pending under Sections 62, 63, 64, 67, 73 and 74 of CGST Act - It is deemed appropriate to direct the respondent No.1 to...

Attachment of Petitioner’s bank account - Section 83 though uses the phrase ‘pendency of any proceedings’, the proceedings are referable to section 62, 63, 64, 67, 73...

Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

In the absence of pendency of any proceedings under sections 62, 63, 64, 67, 73 or 74 of the GST Acts, the orders of provisional attachment of the bank accounts of the...

Provisional attachment of bank accounts - the period of one year would come to an end on 21.09.2021 - It must be noted that the exercise of right under Rule 159(5) of...

Benami Property Transactions - Real/original owner - provisional attachment order issued u/s 24(3) of the Benami Transactions Act, 1988 - The High Court found in favor...

The High Court dismissed the petition challenging the provisional attachment of the petitioner's bank accounts u/s 83(1) of the CGST/DGST Act. The court held that the...

Provisional attachment of goods - bogus invoices - writ court granted relief to the respondent - as on date, the respondent have not complied with the order passed by...

Violation of principles of natural justice - mandatory SCN was not served - provisional attachment of property - The respondent defends the legality of the actions,...

Attachment of property while exercising the power to access the premises u/s 71(1) - The plain reading of Section 83 of the Act would indicate that the powers can be...

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

Quick Updates: