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 January 2021 Year 2021 This

Delegation of powers by the commissioner - Provisional ...


High Court Rules Writ Petition Challenging Property Attachment u/s 83 of GST Act Not Maintainable.

January 4, 2021

Case Laws     GST     HC

Delegation of powers by the commissioner - Provisional attachment - Proceedings initiated u/s 83 - when a statutory form is created by law for redressal of grievance, a writ petition should not be entertained ignoring the statutory dispensation. - the writ petitioner has not only efficacious remedy, rather alternative remedy under the GST Act, and therefore, the present petition is not maintainable. - HC

View Source

 


 

You may also like:

  1. Petitioner availed fake input tax credit through bogus billing, generating fake sale invoices. Provisional attachment of movable properties in addition to immovable...

  2. Provisional attachment of the immovable property - residential premises - In the absence of any cogent or credible material, if the subjective satisfaction is arrived at...

  3. 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...

  4. Attachment of the immovable properties and bank accounts of the Petitioner - expiry of a period of one year from the date of the order made under Section 83(1) - After...

  5. Provisional Attachment of Bank Accounts - Section 83 does not provide for such delegation or authorization - Attachment of property including bank account of a person...

  6. 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...

  7. 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,...

  8. Provisional attachment of the property - Continuation of the attachment beyond the period of one year - Section 83 of CGST ACt - As the cause is no longer surviving and...

  9. 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...

  10. Attachment of cash credit account - Section 83 of the GST Act - the interest of the revenue could be said to be secured for the time being with the provisional...

  11. Legality and validity of the Provisional attachment of all Bank Accounts - misclassification of products - Merely because there is a proceeding under section 67 would...

  12. 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...

  13. Provisional attachment of property of petitioner as well as of his family members u/s 83 of GST - bank account of only the taxable person can be provisionally attached...

  14. HC upheld provisional attachment orders under Section 83 of Gujarat GST Act 2017 against petitioner's bank accounts. Evidence revealed petitioner's involvement in...

  15. The Bombay High Court reviewed a case involving a provisional attachment u/s 83 of the MGST Act. The petitioner failed to justify non-payment of liability. Citing M/S...

 

Quick Updates:Latest Updates