Articles for Section 83

Congress MLA Chanda Singh Gaur Moves Supreme Court Against HC's Refusal To Dismiss Election Petition Filed By BJP MP Rahul Singh Lodhi
1 week ago

Congress MLA Chanda Singh Gaur Moves Supreme Court Against HC's Refusal To Dismiss Election Petition Filed By BJP MP Rahul Singh Lodhi

Live Law  

Congress MLA Chanda Singh Gaur has approached the Supreme Court challenging Madhya Pradesh High Court's rejection of her plea under Order 7 Rule 11 CPC to dismiss an election petition filed by BJP MP Rahul Singh Lodhi.A bench of Justices Surya Kant and Ujjal Bhuyan, before whom the case was listed today, has posted it to January, 2025. Congress MLA …

Court Election Case Rahul Bjp Singh Practice
Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account
3 weeks, 4 days 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 …

Bank Account One Year Assessee Attachment Section 83
Provisional Attachment Ceases After One Year: Rajasthan High Court Allows Assessee To Operate Bank Account
3 weeks, 4 days 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 …

Account One Year Assessee Attachment Section 83 Operate Bank
Property Where Accused Resides But Does Not Own, Including Rented Premises, Can't Be Attached U/S 83 CrPC: Allahabad HC
4 months, 4 weeks ago

Property Where Accused Resides But Does Not Own, Including Rented Premises, Can't Be Attached U/S 83 CrPC: Allahabad HC

Live Law  

The Allahabad High Court recently clarified that under Section 83 of the CrPC CrPC, only property directly belonging to an accused or owned by him can be attached. The Court further clarified that a prerequisite for issuing an order under Section 83 CrPC is the finding, even if only prima facie, that the property in question belongs to the accused. …

Property Court Order Accused Attached Crpc Appellant
Life Of Provisional Attachment Order Is Only One Year: Delhi High Court
7 months, 3 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 …

High Court Delhi High Court Bank Order Provisional One Year Attachment
Provisional Attachment Of Bank Accounts Adversely Impact Assessee’s Business: Delhi High Court Imposes Rs. 5k Cost On Superintendent Anti-Evasion
1 year, 4 months ago

Provisional Attachment Of Bank Accounts Adversely Impact Assessee’s Business: Delhi High Court Imposes Rs. 5k Cost On Superintendent Anti-Evasion

Live Law  

The Delhi High Court has imposed a cost of Rs. 5,000 on the department and observed that the provisional attachment of bank accounts adversely impacts the assessee’s business.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the communication seeking to place a debit freeze on the petitioner’s account emanated from Superintendent Anti-Evasion and not from. 5,000 …

Communication High Court Bank Order Act Commissioner Bank Accounts
GST Provisional Attachment Order Not Valid After Expiry Of 1 Year: Bombay High Court
1 year, 5 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 …

Communication High Court Bombay High Court Bank Order Gst Account
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, 8 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 …

Court Delhi High Court Bank Statement Bank Accounts Account Accounts
CBIC Issues Instructions on Pre-deposit payment method In Central Excise and Service Tax Cases
2 years, 1 month ago

CBIC Issues Instructions on Pre-deposit payment method In Central Excise and Service Tax Cases

Live Law  

The Central Board of Indirect Taxes and Customs has issued instructions on pre-deposit payment methods in central excise and service tax cases.Some Commissioners rejected appeals for non-compliance with pre-deposit requirements mandated under Section 35F of the Central Excise Act, 1944 and Section 83 of the Finance Act, 1994, read with Section 35F of the CEA. The Central Board of Indirect …

Tax Payment Central Act Excise Cbic Cea
GST Dept. Made Attachment Without Recording Opinion And Referring To Any Tangible Material: Allahabad High Court Imposes Cost
2 years, 3 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 …

Opinion Order Act Gst Petitioner Cgst Attachment
Supreme Court Half Yearly Digest 2022 (Jan – Jun) Motor Vehicles Act
2 years, 3 months ago

Supreme Court Half Yearly Digest 2022 (Jan – Jun) Motor Vehicles Act

Live Law  

Constitution of India, 1950; Article 12 - State - Whether Automotive Research Association of India Is A State -The majority of the members of the Association are associated with the manufacturers of the automobiles or their components and are not in service of the government. Mahindra and Mahindra Financial Services Ltd. v. State of U.P., 2022 LiveLaw 198 : AIR …

Vehicles Motor Vehicles State Vehicle Act Para 2022
Supreme Court Quarterly Digest 2022 - MOTOR ACCIDENT CASES (Jan- Mar)
2 years, 6 months ago

Supreme Court Quarterly Digest 2022 - MOTOR ACCIDENT CASES (Jan- Mar)

Live Law  

Motor Accident Compensation Claims - Enhanced the compensation payable to over Rupees 50 Lakhs in a motor accident case where appellant has been rendered paralysed for life after he met with an accident as a 5 year old boy in 2010 - The appellant is not able to move his both legs and had complete sensory loss in the legs, …

Transport Vehicles Accident State Act 2022 Motor
Supreme Court Weekly Digests With Nominal, Subject Wise And Statute Wise Index [February 13 to 20]
2 years, 10 months ago

Supreme Court Weekly Digests With Nominal, Subject Wise And Statute Wise Index [February 13 to 20]

Live Law  

Arbitration and Conciliation Act, 1996 - Section 34 - The principle that a court while deciding a petition under Section 34 of the Arbitration and Conciliation Act has no jurisdiction to remand the matter to the Arbitrator for a fresh decision would be applicable where the Appellate Court decides the application under Section 34 of the Act on merits - …

Supreme Court High Court Board Court Public Interest Civil Procedure Tribunal
RTO Has Discretion To Reject Application For Permit Replacement If Proposed Vehicle Is Older Than The Existing One: Supreme Court Upholds Rule 174(2)(c) of Kerala Motor Vehicle Rules
2 years, 10 months ago

RTO Has Discretion To Reject Application For Permit Replacement If Proposed Vehicle Is Older Than The Existing One: Supreme Court Upholds Rule 174(2)(c) of Kerala Motor Vehicle Rules

Live Law  

The Supreme Court upheld Rule 174 of Kerala Motor Vehicle Rules,1989 which enables the road transport authority to reject an application for replacement if the proposed vehicle is older than the one covered under the existing permit.The court observed that under this Rule, the Authority can apply discretion, wherever necessary, while exercising the power to grant replacement of a. Motor …

Supreme Court Transport Vehicles Rules Motor Vehicles Act State Bus
GST - Provisional Attachment Power 'Draconian'; Not Intended To Authorize Commissioners To Make Preemptive Strikes On Assessee's Property: Supreme Court
3 years, 8 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 …

Exercise Opinion Supreme Court Constitution Property Court Purpose
Petition Styled As One Under Article 226 Would Not Bar High Court To Exercise Its Jurisdiction Which Otherwise It Possesses: Supreme Court
3 years, 8 months ago

Petition Styled As One Under Article 226 Would Not Bar High Court To Exercise Its Jurisdiction Which Otherwise It Possesses: Supreme Court

Live Law  

The Supreme Court observed that a petition styled as one under Article 226 would not bar the High Court to exercise its jurisdiction which otherwise it possesses under a Statute and/or under Article 227 of the Constitution.In this case, the appellant's contention was that the order of the Wakf Tribunal could not be challenged by way of writ petition before …

Exercise Supreme Court High Court Writ Petition Jurisdiction Constitution Court