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GST - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Provisional attachment of property - Compliance of the necessary ...

Case Laws     GST

April 26, 2022

Provisional attachment of property - Compliance of the necessary ingredients/conditions is sine qua non and it has to be done in letter and spirit not in a cryptic and cavalier manner - It is significant to note that every such provisional attachment shall ceased to have effect after the expiry period of one year from the date of the order under Sub-section (1) of Section 83 - There are no reasons to interfere with the well-reasoned order of the learned Single Judge - HC

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