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GST - Highlights / Catch Notes

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Provisional attachment of goods - Section 83 of the Central ...


Provisional Attachment Ends with Assessment Order u/s 83 of CGST Act, 2017 After Show Cause Notice.

February 5, 2022

Case Laws     GST     HC

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 Order of provisional attachment cease to exist and comes to an end. It is accordingly declared that the said provisional attachment ceases to exist and come to an end. - HC

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