Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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A provisional attachment under the Telangana Goods and Services Tax Act, 2017 operates for only one year from the date of its order. On expiry of that statutory period, the attachment ceases automatically by operation of law, making a merits determination of its validity unnecessary. The writ petition challenging the attachment was therefore disposed of as infructuous, while preserving the Bank's liberty to pursue other remedies in accordance with law if required.
A provisional attachment under the Telangana Goods and Services Tax Act, 2017 operates for only one year from the date of its order. On expiry of that statutory period, the attachment ceases automatically by operation of law, making a merits determination of its validity unnecessary. The writ petition challenging the attachment was therefore disposed of as infructuous, while preserving the Bank's liberty to pursue other remedies in accordance with law if required.
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