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Supreme Court Declines to Interfere with Relief Against Negative Blocking under Rule 86A
Updates

Supreme Court Declines to Interfere with Relief Against Negative Blocking under Rule 86A

Team Gstindiaguide -
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Daily Tax Law Briefing – GST & Income Tax | 23 July 2026
Updates

Daily Tax Law Briefing – GST & Income Tax | 23 July 2026

Team Gstindiaguide -
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ITC blocking and bank account attachment quashed as absence of “reasons to believe” and pre-decisional hearing rendered the action arbitrary and without legal basis
Case Laws

ITC blocking and bank account attachment quashed as absence of “reasons to believe” and pre-decisional hearing rendered the action arbitrary and without legal basis

Kirti Gupta -
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Writ petition dismissed as petitioner directed to avail statutory remedy under Rule 159 against attachment of property under Section 83 CGST Act
Case Laws

Writ petition dismissed as petitioner directed to avail statutory remedy under Rule 159 against attachment of property under Section 83 CGST Act

Kirti Gupta -
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Provisional attachment upheld as court found fraudulent ITC and bogus billing; renewal after one year treated as fresh attachment under Section 83 to safeguard revenue
Case Laws

Provisional attachment upheld as court found fraudulent ITC and bogus billing; renewal after one year treated as fresh attachment under Section 83 to safeguard revenue

Kirti Gupta -
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Provisional attachment under Section 83 quashed as it expired by efflux of time despite pending enforcement proceedings
Case Laws

Provisional attachment under Section 83 quashed as it expired by efflux of time despite pending enforcement proceedings

Kirti Gupta -
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GST provisional attachment upheld as High Court finds objections were duly heard and remedy lies in appeal against Section 74 adjudication
Case Laws

GST provisional attachment upheld as High Court finds objections were duly heard and remedy lies in appeal against Section 74 adjudication

Kirti Gupta -
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