SC: POCSO Guilt Presumption Not Absolute, Acquits Accused  ||  Supreme Court: Promotion Cannot Be Claimed as a Vested Right under Repealed Rules  ||  Supreme Court: Promotion Cannot Be Claimed as a Vested Right under Repealed Rules  ||  SC: Unexplained 5-Day Sample Custody Gap Breached S.52A, Acquits 2 after 20 Years  ||  P&H High Court: Illegal Search Alone Does Not Justify Quashing of Complaint under PNDT Act  ||  Bom HC: Creating WhatsApp Group Without Employer's Permission Not Ground for Compulsory Retirement  ||  Madras HC: Lack of Son’s Moral Support Alone Cannot Sustain Father’s Maintenance Claim under CrPC  ||  Kerala HC: University Professor doesn't Occupy 'Public Office', Quo Warranto Not Maintainable  ||  Bombay HC Allows Cutting of 1,237 Mangroves for Connector Bridge in Mumbai’s Western Suburbs  ||  Calcutta HC Orders Return of 3-Year-Old to Adoptive Couple, he wasn't Abandoned    

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