Lifting of provisional attachment - passing order in form GST ...

Case Laws GST

September 8, 2021

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 after proper attachment of any property of the assessee. This attachment which we are talking about has nothing to do with the provisional attachment under Section 83 of the Act. For the purpose of sub clause 3, the attachment is permissible even under the provisions of the Bombay Land Revenue Code. - the impugned order of provisional attachment set aside and quashed - HC

View Source

← Previous Next →

Lifting of provisional attachment - passing order in form GST ...

Case Laws GST

September 8, 2021

You may also like:

Summary order quashed due to absence of underlying order - Annexure-A summary dated 13.08.2019 in Form GST DRC-07 set aside as no order passed under Act - consequent...

Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does...

Petitioner challenged determination made by respondents on 30th December 2023 u/s 73(9) of CGST/WBGST Act 2017, alleging violation of principles of natural justice...

Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons...

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...

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...

Denial to lift the order of provisional attachment of the petitioner’s bank account - Section 83 of the CGST Act read with Rule 159(1) of the CGST Rules empowers a...

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,...

Seeking release of attachment over the commercial property - The contention raised on behalf of the respondents that the attachment cannot be lifted to permit 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...

Notice for attachment and for sale of the immovable property under Section 79 of the GST Act, 2017 in Form GST DRC -16 - Attachment of various properties - Since the...

Provisional attachment orders u/s 281B were passed on 10.01.2024, valid for six months. The respondents were empowered to extend the provisional attachment for two more...

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 - 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...

Validity of order issued u/s 73(9) with DRC-07 - The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. We...

Quick Updates: