Supreme Court: Foreign Judgment Unenforceable in India Without Fair Opportunity to Defend  ||  Supreme Court: High Court Cannot Decide Appeal Pending Before Statutory Authority Due to Delay  ||  Supreme Court: SDO Lacks Authority to Change Land Classification under UP Zamindari Abolition Act  ||  Supreme Court: Man Not Liable For Maintenance if DNA Test Proves He is Not the Child’s Father  ||  SC: Prison Must Not Dilute Rights of Disabled Inmates; Oversight Given to High-Powered Panel  ||  Delhi High Court: Judges Would Have to Recuse if Children as Central Govt Counsel is Treated as Bias  ||  Delhi HC: Fresh Tenders Allowed Despite Existing Contracts; Anticipatory Grievances Not Entertained  ||  Delhi High Court: Judges Cannot Respond Publicly; Criticism Must Be Responsible and Evidence-Based  ||  J&K&L High Court: IO Not Bound By FIR; Can Modify Offences in Final Chargesheet U/S 173 CrPC  ||  Supreme Court: Brief Service Breaks Do Not Bar Ad Hoc Employees From Regularisation    

Bombay HC: Provisional Attachment Under GST Act to Protect Revenue Not Omnibus Power - (12 Feb 2020)

GOODS AND SERVICES TAX

Bombay High Court has held that the Provisional Attachment Power under Section 83 of the Central Goods and Services Act, 2017 is to be used in only limited circumstances and is not an omnibus power. The Court has observed that the legislature conferred power on the authorities to provisionally attach bank accounts to safeguard government revenue, but the same is within the well-defined ambit.

Tags : BOMBAY HIGH COURT   PROVISIONAL ATTACHMENT POWER  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved