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GST - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Provisional attachment of property - time limitation for such ...


Provisional GST property attachment expires after one year per Section 83(1); accounts not under attachment post-expiry.

March 16, 2020

Case Laws     GST     HC

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 from the date of the order made u/s 83(1) - In such circumstances as on date, it cannot be said that the account of the writ-applicant is under any attachment. - HC

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