GST Provisional Attachment Order Not Valid After Expiry Of 1 Year: Delhi High Court
2 years, 11 months ago

GST Provisional Attachment Order Not Valid After Expiry Of 1 Year: Delhi High Court

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Sudhir Kumar Jain has held that every provisional attachment order ceases to have effect after the expiry of a period of one year from the date the order was passed under Section 83 of the CGST Act. The court noted that after the issuance of the letter dated December 7, 2020, no fresh attachment order on Form GST DRC-22 was issued. The court observed that the provisional attachment letter is no longer effective and directed the department to de-freeze the bank accounts and release the immovable properties of the petitioner within three days. 3624/2022 & C.M.Nos.10740-10741/2022 Citation: 2022 LiveLaw 231 Dated: 08.03.2022 Counsel For Petitioner: Advocate Harsh Sethi with Advocate Anant Nigam and Advocate Saruapriya Makkar Counsel For Respondent: Advocate Harpreet Singh with Advocate Suhani Mathur Click Here To Read/Download Order

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History of this topic

S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court
1 week, 2 days ago

S.29 CGST Act | SCN Must Reflect Both Reasons And Intent Of Retrospective Cancellation Of Registration: Delhi High Court

Live Law  

The Delhi High Court has made it clear that an order cancelling GST registration of a trader with retrospective effect will not sustain unless the show cause notice preceding such decision reflects both the reasons and the authority's intent for retrospective cancellation. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “in the absence of reasons having …

Tax Weekly Roundup: November 25 - December 01, 2024
3 months, 2 weeks ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account
3 months, 2 weeks ago

Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account

Live Law  

The Rajasthan High Court stated that the provisional attachment under Section 83 of the CGST Act ceases after one year and cannot be attached again without giving fresh reasons. The Division Bench, consisting of Chief Justice Manindra Mohan Shrivastava and Justice Ashutosh Kumar, was dealing with a case in which the assessee challenged the department's attachment of their bank account …

Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account
3 months, 2 weeks ago

Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account

Live Law  

The Rajasthan High Court stated that the provisional attachment under Section 83 of the CGST Act ceases after one year and cannot be attached again without giving fresh reasons. The Division Bench, consisting of Chief Justice Manindra Mohan Shrivastava and Justice Ashutosh Kumar, was dealing with a case in which the assessee challenged the department's attachment of their bank account …

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC
4 months ago

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC

Live Law  

The Delhi High Court has reiterated that the GST Department must record reasons that weigh on it to propose retrospective cancellation of an assessee's registration. where a coordinate bench of the High Court had held that mere conferral of power to cancel GST registration with retrospective effect under Section 29 of the Goods and Services Tax Act 2017 would not …

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court
4 months, 1 week ago

Certified Copy Not Necessary To File GST Appeal, Order Downloaded From Site Enough: Gujarat High Court

Live Law  

Quashing an order of the tax authority which rejected a GST Appeal due to non-submission of a certified copy, the Gujarat High Court said that when an appealed order is available on a common portal and can be directly accessed by the Appellate Authority, there should be no need to submit a “certified copy” to confirm its authenticity. At the …

Life Of Provisional Attachment Order Is Only One Year: Delhi High Court
10 months, 2 weeks ago

Life Of Provisional Attachment Order Is Only One Year: Delhi High Court

Live Law  

The Delhi High Court has held that the life of an order of provisional attachment is only one year.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the communication of attachment is dated August 14, 2019, and a period of one year has elapsed since the issuance of the communication. The Delhi High Court has held …

Madras High Court Quashes ED's Provisional Attachment Order, Says Neither Notice Given To Party Nor Order Confirmed By Adjudicating Authority
1 year, 1 month ago

Madras High Court Quashes ED's Provisional Attachment Order, Says Neither Notice Given To Party Nor Order Confirmed By Adjudicating Authority

Live Law  

The Madras High Court has recently set aside a provisional attachment order made by the Deputy Director of ED and confirmed by the adjudicating authority after noting that the provisional attachment was not made per law. The court was hearing two pleas challenging the provisional attachment order and the entries made in the encumbrance certificate. The court was informed that …

NCLT Hyderabad: 'Provisional Order Of Attachment' Made Under PMLA Would Not Nullify The Protection Granted Under Section 32A IBC
1 year, 1 month ago

NCLT Hyderabad: 'Provisional Order Of Attachment' Made Under PMLA Would Not Nullify The Protection Granted Under Section 32A IBC

Live Law  

NCLT Hyderabad bench comprising of Dr. Venkata Ramakrishna Badarinath Nandula and SH. Charan Singh in its recent order has cleared that, the provisional order of attachment under Section 5 of the Prevention of Money Laundering Act, 2002, in respect of the properties of the corporate debtor covered under the approved resolution plan, would not end the protection available to such …

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice
1 year, 1 month ago

Extension Of Limitation Period Under Section 168A Of GST Act; Punjab And Haryana High Court Issues Notice

Live Law  

The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A of the GST Act.The bench of Justice G.S. The Punjab and Haryana High Court has issued a notice to the government in a plea challenging the extension of the limitation period under Section 168A …

2023 Annual Digest Of GST Cases
1 year, 2 months ago

2023 Annual Digest Of GST Cases

Live Law  

Supreme Court State Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Citation: 2023 LiveLaw 1351 Case Title: M/S Sethi Sons Versus Assistant Commissioner And Ors. The Delhi High Court has held that the refund application was filed twice on the GST portal but could not be uploaded due to technical glitches. Citation: 2023 …

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation
1 year, 5 months ago

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation

Live Law  

While setting aside order cancelling GST registration of assesee on grounds that it was unreasoned, the Allahabad High Court has held that ‘reasons are heart and soul’ of any order. In absence of the same the order cannot be justified in the eye of law.” Reliance was placed on the judgments of the Allahabad High Court in Om Prakash Mishra …

GST Provisional Attachment Order Not Valid After Expiry Of 1 Year: Bombay High Court
1 year, 8 months ago

GST Provisional Attachment Order Not Valid After Expiry Of 1 Year: Bombay High Court

Live Law  

The Bombay High Court has held that the GST provisional attachment order is not valid after one year.The bench of Justice G.S. The petitioner/assessee challenged the provisional attachment of the bank account of the Petitioner with the bank under Section 83 of the CGST Act, 2017 and a communication dated April 19, 2023, by which the provisional attachment made on …

Attachment Of Bank Accounts Is A Draconian Step, Attachment Is Subject To The Condition Mentioned U/s 83 Of GST Act: Delhi High Court
1 year, 11 months ago

Attachment Of Bank Accounts Is A Draconian Step, Attachment Is Subject To The Condition Mentioned U/s 83 Of GST Act: Delhi High Court

Live Law  

The Delhi High Court has held that attachment of bank accounts is a draconian step and the action can only be taken in case conditions specified in Section 83 of the GST Act, are fully satisfied.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that it is not open for the department to attach the bank accounts …

Limitation Period Starts After Affixing Signatures On GST Registration Cancellation Order: Bombay High Court
2 years, 5 months ago

Limitation Period Starts After Affixing Signatures On GST Registration Cancellation Order: Bombay High Court

Live Law  

The Bombay High Court has held that the limitation period would start only after the affixing of signatures on the GST registration cancellation order. "Only on the date on which the signature of Respondent issuing authority was put on the order dated November 14, 2019, for the purpose of attestation, would time to file an appeal commence," the division bench …

GST Dept. Made Attachment Without Recording Opinion And Referring To Any Tangible Material: Allahabad High Court Imposes Cost
2 years, 6 months ago

GST Dept. Made Attachment Without Recording Opinion And Referring To Any Tangible Material: Allahabad High Court Imposes Cost

Live Law  

The Allahabad High Court has held that the department has neither recorded the opinion nor referred to any tangible material which necessitated him to pass the provisional attachment order to protect the interest of the government revenue. The issue raised was whether the order of provisional attachment could be passed by complying with the conditions of forming an opinion, having …

PMLA | 180 Days Period Of Provisional Attachment Not Extended By SC Orders Extending Limitation During Covid-19: Calcutta High Court
2 years, 8 months ago

PMLA | 180 Days Period Of Provisional Attachment Not Extended By SC Orders Extending Limitation During Covid-19: Calcutta High Court

Live Law  

The Calcutta High Court has held that the Supreme Court's suo moto orders extending the period of limitation during the Covid-19 pandemic do not apply and will not extend the 180 days period prescribed for provisional attachment of property under Section 5 of the Prevention of Money-Laundering Act, 2002.A single judge bench of Justice Moushumi Bhattacharya was hearing the plea …

Form GST DRC-16 Merely Attaches Immovable Properties & Not Bank Account: Madras High Court Refuses To Quash Attachment Notice
2 years, 10 months ago

Form GST DRC-16 Merely Attaches Immovable Properties & Not Bank Account: Madras High Court Refuses To Quash Attachment Notice

Live Law  

The Madras High Court bench of Justice C. Saravanan has held that form GST DRC-16 merely attaches immovable properties. After discussing the case on merits, the single judge directed the petitioner to pay a sum of Rs.3,00,000 each in respect of each of the assessment orders on or before 05.01.2021, and on such payment, the orders were deemed to have …

Provisional Attachment Not To Hamper Normal Business Activities: Gujarat High court Quashes Attachment Order
2 years, 11 months ago

Provisional Attachment Not To Hamper Normal Business Activities: Gujarat High court Quashes Attachment Order

Live Law  

The Gujarat High Court bench of Justice J.B. Pardiwala and Justice Nisha M. Thakore has held that the provisional attachment should not hamper normal business activities of the taxable person. The assessee submitted that apart from the properties, the department has also seized the mobile phone, laptop, and other documents from the business premises of the writ applicants by passing …

PMLA - Quashing Of Provisional Attachment Will Not Impact Adjudication Proceedings Before Adjudicating Authority : Supreme Court
3 years, 1 month ago

PMLA - Quashing Of Provisional Attachment Will Not Impact Adjudication Proceedings Before Adjudicating Authority : Supreme Court

Live Law  

The Supreme Court has observed that High Court's order of setting aside the provisional attachment order does not per se nullify the adjudication proceedings under Prevention of Money Laundering Act, 2002 and that the Adjudicating Authority can proceed for taking it to its logical end in accordance with law.The bench of Justices AM Khanwilkar and CT Ravikumar was considering a. …

Delhi HC Concerned Over Execution Of Eviction Orders Under Senior Citizens Rules Before Expiry Of Limitation To File Appeal, Calls For Directions
3 years, 3 months ago

Delhi HC Concerned Over Execution Of Eviction Orders Under Senior Citizens Rules Before Expiry Of Limitation To File Appeal, Calls For Directions

Live Law  

The Delhi High Court has asked the Principal Secretary of the Delhi Government to issue appropriate directions in matters where eviction orders passed under Maintenance and Welfare of Parents and Senior Citizens Rules, 2009 are sought to be executed even before expiry of the limitation period to file statutory appeal. Justice Rekha Palli, who was of the view that the …

GST - Provisional Attachment Power 'Draconian'; Not Intended To Authorize Commissioners To Make Preemptive Strikes On Assessee's Property: Supreme Court
3 years, 11 months ago

GST - Provisional Attachment Power 'Draconian'; Not Intended To Authorize Commissioners To Make Preemptive Strikes On Assessee's Property: Supreme Court

Live Law  

The Supreme Court has held that the power of provisional attachment under GST laws must be strictly construed, being a draconian power, and that the same should be exercised only on the basis of tangible material.The power to order a provisional attachment of the property of the taxable person including a bank account is draconian in nature and the conditions …

Delhi HC Suspends The Order of Controller General of Patents, Designs and Trademarks Which Had Directed For Filing of Documents and Fees By June 01 [Read Order]
4 years, 9 months ago

Delhi HC Suspends The Order of Controller General of Patents, Designs and Trademarks Which Had Directed For Filing of Documents and Fees By June 01 [Read Order]

Live Law  

Delhi High Court has suspended the operation of the May 18 order of the Controller General of Patents, Designs and Trademarks, which had directed litigants and advocates to complete various acts/proceedings, filing of any reply/document, payment of fees, etcetera in the matter of any intellectual property applications/actions by 01.06.2020. Challenging the said order, Senior Advocate Chander M Lall submitted that …

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