Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Provisional attachment of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has expired. Though a statement has been made in the counter affidavit that the provisional attachment was reviewed by the Commissioner on 11.03.2022 whereafter such attachment for further period was approved, no such order has been placed on record. In any case, Sub-Section (2) of Section 83 of the CGST Act is very clear. - Order set aside and quashed - HC
Provisional attachment of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has expired. Though a statement has been made in the counter affidavit that the provisional attachment was reviewed by the Commissioner on 11.03.2022 whereafter such attachment for further period was approved, no such order has been placed on record. In any case, Sub-Section (2) of Section 83 of the CGST Act is very clear. - Order set aside and quashed - HC
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