Supreme Court Allows Cross-Examination on Brand Use Despite Written Statement Not Being on Record  ||  Supreme Court: Enquiry Needed Before Dismissal for Suppressing Criminal Antecedents  ||  Supreme Court: Trading While Holding Confidential Information Indicates Insider Trading  ||  Supreme Court Explains Four-Step Test to Quash Criminal Cases Using Defence Material  ||  Supreme Court Acquits Man in Minor Rape Case, Flags HC's Medical Evidence Lapse  ||  Bombay HC: Minor’s Inability to Describe Sexual Act No Ground to Reject Her Testimony  ||  Delhi HC: Wife’s Interim Maintenance Cannot be Based Solely on Husband’s Income  ||  Calcutta HC: SLSA Cannot Adopt ‘Big Brother’ Approach Over Adult Victims’ Compensation  ||  Allahabad HC: Further Investigation Permissible Even After Final Report is Accepted  ||  Allahabad HC: Court-Directed Award Cannot be Challenged for Not Computing Market Value    

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