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Provisional attachment under Section 83 CGST Act upheld as investigation material established nexus and Section 122(1A) jurisdictional threshold
Case Laws

Provisional attachment under Section 83 CGST Act upheld as investigation material established nexus and Section 122(1A) jurisdictional threshold

Kirti Gupta -
0
Bank account blocking under Section 83 directed to be reconsidered as continuation of attachment is permissible only if statutory pre-conditions persist and attachment cannot operate beyond one year.
Case Laws

Bank account blocking under Section 83 directed to be reconsidered as continuation of attachment is permissible only if statutory pre-conditions persist and attachment cannot operate beyond one year.

Kirti Gupta -
0
Provisional attachment of bank accounts quashed as petitioners were neither taxable persons nor persons covered under Section 122(1A), rendering the action ultra vires Section 83 of the CGST Act.
Case Laws

Provisional attachment of bank accounts quashed as petitioners were neither taxable persons nor persons covered under Section 122(1A), rendering the action ultra vires Section 83 of the CGST Act.

Kirti Gupta -
0
Provisional attachment of bank account quashed as the Meerut Commissioner lacked territorial jurisdiction and failed to record any tangible material justifying attachment under Section 83 of the CGST Act.
Case Laws

Provisional attachment of bank account quashed as the Meerut Commissioner lacked territorial jurisdiction and failed to record any tangible material justifying attachment under Section 83 of the CGST Act.

Kirti Gupta -
0
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