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Search Results for Tag : Provisional Attachment

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Gujarat HC Set Aside Provisional Attachment of Bank Accounts of Person Accused of Tax Evasion(03.11.2020)

Gujarat High Court has quashed the order for provisional attachment of the five bank accounts of a person accused of tax evasion under Section 74(1) o.....

Tags : Gujarat High Court, Provisional Attachment of Bank Accounts



Delhi HC: GST Provisional Attachment Not Valid After Expiry of Time Period U/S 83 of CGST Act(10.08.2022)

Delhi High Court has held that provisional attachment is not valid after the period prescribed under section 83 of the Central Goods and Services Tax .....

Tags : Delhi High Court, CGST, Provisional Attachment



Bombay HC: Provisional Attachment Under GST Act to Protect Revenue Not Omnibus Power(12.02.2020)

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 li.....

Tags : Bombay High Court, Provisional Attachment Power



Bombay HC: No Provisional Attachment Under CGST Act When No Pendency of Any Specific Proceedings(29.01.2020)

Bombay High Court has held that no provisional attachment under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 can be made in absen.....

Tags : Bombay High Court, Provisional Attachment under CGST Act



Gujarat HC: Passing Provisional Attachments Order Under CGST Can’t be Delegated to Asst. Commissioner(30.01.2020)

Gujarat High Court has held that the Commissioner cannot delegate his powers of the passing of provisional attachments under Section 83 of the Central.....

Tags : Gujarat High Court, Provisional Attachments, Delegation



Calcutta HC: Authorities Undertaking Provisional Attachment Without Informing Bank, Contrary to Law(27.03.2020)

Calcutta High Court has held that Principal Additional Director General, Directorate General of Goods and Services Tax Intelligence (DGGI) and Additio.....

Tags : Calcutta High Court, Authorities Undertaking Provisional Attachment



Bom HC: Provisional Attachment Under CGST Act not Valid After the Expiry of One Year(03.07.2023)

Bombay High Court has held that provisional attachment order passed under Section 83 of Central Goods and Services Tax (CGST), 2017 is not valid after.....

Tags : Bombay High Court, Provisional Attachment, CGST



Ker. HC: Intention behind PMLA is Not to Attach all Properties of Person Connected with Crime(18.12.2024)

Kerala High Court while hearing a plea seeking quashing of provisional attachment order issued under the PMLA, has observed that the statute never int.....

Tags : Kerala High Court, PMLA, Provisional Attachment



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