Provisional attachment of goods - bogus invoices - writ court ...

Case Laws GST

August 27, 2021

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 this Bail Court and the objections filed under Rule 159(5) of CGST Rules have not been disposed of by passing a reasoned order - The respondent, having sought for lifting the attachment by filing representation/objection dated 18.03.2021, ought to have pursued the same. Without pursuing the said objections, a challenge to the provisional attachment order has to be held to be premature. - HC

View Source

← Previous Next →

Provisional attachment of goods - bogus invoices - writ court ...

Case Laws GST

August 27, 2021

You may also like:

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

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...

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

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

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,...

Provisional attachment of multiple properties - factory premises - plant and machinery - bank accounts including the fixed deposits - In the case on hand, it is not...

Provisional attachment of goods - Section 83 of the Central Goods and Services Act, 2017 - once assessment Order is passed pursuant to the said Show Cause Notice, the...

When authorities of Enforcement Directorate (ED) have reasons to believe, based on material, that any person possesses proceeds of crime and is likely to conceal or...

Provisional attachment of Bank Accounts - On what basis, the Commissioner has decided to invoke Section 83 to go for a provisional attachment before which, whether the...

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

Provisional attachment of Bank accounts of petitioner / Director of the company - availment of ITC against fake/ineligible invoices - there is nothing placed on record...

Attachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional attachment, the Commissioner must form an opinion on the basis of the...

Provisional attachment of Bank Accounts of petitioner - Although the provisions of Section 281B of the Income Tax Act is pari materia to Section 83 of the State GST Act,...

Provisional attachment of stock and Bank Accounts - section 83 of the Central Goods and Service Tax Act, 2017 - case of petitioner is that no notice under section 46 was...

Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

Quick Updates: