The Bombay High Court reviewed a case involving a provisional ...

Bombay High Court held that provisional attachment u/s 83 of MGST Act must strictly follow prescribed conditions. Petition allowed as impugned attachments quashed.

Case Laws GST

May 22, 2024

The Bombay High Court reviewed a case involving a provisional attachment u/s 83 of the MGST Act. The petitioner failed to justify non-payment of liability. Citing M/S Radha Krishan Industries v. State of Himachal Pradesh, the court emphasized that the power to order such attachment is draconian and must adhere strictly to statutory conditions. The court held that the Commissioner must form an opinion that attachment is necessary to protect government revenue. As this condition was not met in the present case, the court quashed the attachments and the order u/s 83. The petition was allowed.

View Source

← Previous Next →

The Bombay High Court reviewed a case involving a provisional ...

Bombay High Court held that provisional attachment u/s 83 of MGST Act must strictly follow prescribed conditions. Petition allowed as impugned attachments quashed.

Case Laws GST

May 22, 2024

You may also like:

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...

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...

Continuation of provisional attachment - Attachment of petitioner’s company’s current bank account - time limitation - expiry of the mandatory period of one year...

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,...

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 of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has...

Pursuant to Section 83(2) of the CGST Act, the provisional attachment order dated 27.01.2022 attaching the petitioner's Bank Account No. 5318491050161006 with Yes Bank...

Provisional attachment of Bank Accounts - time period of one year is over - as contemplated in section 83 of the CGST Act, the provisional attachment of the seven bank...

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

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...

Provisional attachment of property - no proceedings are pending against the petitioner under sections 62 or 63 or 64 or 67 or 73 or 74 thereof - Vires of section 83 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 - Section 83 of the HPGST Act - once the final order of assessment is passed under Section 74 the order of provisional attachment must cease to...

Provisional attachment - the requirement of the statute as provided for u/s 83(2) of the CGST Act, which limits the operation of order of provisional attachment for one...

Quick Updates: