Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Provisional attachment order under Section 83 of WBGST/CGST Act 2017 challenged before HC. Court determined that provisional attachment automatically lapses after one year from date of order under Section 83(1). The attachment order dated April 13, 2023, expired through efflux of time and cannot be enforced against petitioner. However, authorities retain right to proceed against petitioner based on independent cause of action or enforce demand through other legal means. Court's ruling specifically addresses temporal limitation of provisional attachment while preserving revenue authorities' broader enforcement powers under applicable law. Petition disposed of accordingly.
Provisional attachment order under Section 83 of WBGST/CGST Act 2017 challenged before HC. Court determined that provisional attachment automatically lapses after one year from date of order under Section 83(1). The attachment order dated April 13, 2023, expired through efflux of time and cannot be enforced against petitioner. However, authorities retain right to proceed against petitioner based on independent cause of action or enforce demand through other legal means. Court's ruling specifically addresses temporal limitation of provisional attachment while preserving revenue authorities' broader enforcement powers under applicable law. Petition disposed of accordingly.
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