Provisional attachment - power of competent authority to repeat ...

Competent authority can repeat provisional attachment after one year; interim relief remains during ongoing adjudication proceedings.

April 18, 2023

Case Laws GST HC

Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the petitioner would be participating in the said proceedings by filling its reply and availing reasonable opportunity of hearing, which will be extended by the authorities, the legality and validity of second provisional attachment order need not to be gone into. - Interim relief grated earlier shall continue to operate till the competent GST authority completes the adjudication proceedings and pass necessary orders. - HC

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Provisional attachment - power of competent authority to repeat ...

Competent authority can repeat provisional attachment after one year; interim relief remains during ongoing adjudication proceedings.

April 18, 2023

Case Laws GST HC

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