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        Case ID :
        GST

        Provisional attachment - power of competent authority to repeat...

        Competent authority can repeat provisional attachment after one year; interim relief remains during ongoing adjudication proceedings.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the petitioner would be participating in the said proceedings by filling its reply and availing reasonable opportunity of hearing, which will be extended by the authorities, the legality and validity of second provisional attachment order need not to be gone into. - Interim relief grated earlier shall continue to operate till the competent GST authority completes the adjudication proceedings and pass necessary orders. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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