SC: Readiness for Agreement Execution Must be Proven From Agreement Date, Not Only After Suit Filing  ||  Supreme Court: Long Gap Without Similar Criminal Conduct May Mitigate Sentence  ||  Supreme Court: Loss of Right Leg Constitutes 100% Functional Disability for a Mason  ||  Del HC Orders Fresh All India Tennis Association Elections by Sept 30, Sets Timeline for Amendments  ||  Bombay High Court Permits 26-Week Pregnancy Termination Due to Fetal Anomalies, Financial Hardship  ||  Uttarakhand High Court: NH Act Authority Cannot Challenge Collector-Fixed Circle Rate  ||  Consumer Court Directs Amazon, Seller to Pay Rs.4.68 Lakh to Customer as Compensation  ||  MP HC: Pension is a Proprietary Right and Cannot be Withheld unless Grave Misconduct is Proved  ||  HP High Court: ITBP Constable Removal For Affair Disproportionate; Orders Compulsory Retirement  ||  Calcutta High Court: Trade Licence Not Required For Advocates’ Partnership Registration    

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