Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
HC quashed the provisional attachment of petitioner's bank account under Section 83 of CGST Act, 2017. The court found the respondents' action arbitrary, lacking substantive evidence of revenue risk. Despite petitioner's non-cooperation in show cause proceedings, the attachment was deemed invalid as the authorities failed to demonstrate a reasonable apprehension of revenue default. The court emphasized that provisional attachment requires cogent material basis and cannot be justified by mere procedural non-compliance. The impugned order was set aside, with directions to immediately de-freeze the petitioner's bank account, reinforcing the principle that administrative powers must be exercised with due diligence and proportionality.
HC quashed the provisional attachment of petitioner's bank account under Section 83 of CGST Act, 2017. The court found the respondents' action arbitrary, lacking substantive evidence of revenue risk. Despite petitioner's non-cooperation in show cause proceedings, the attachment was deemed invalid as the authorities failed to demonstrate a reasonable apprehension of revenue default. The court emphasized that provisional attachment requires cogent material basis and cannot be justified by mere procedural non-compliance. The impugned order was set aside, with directions to immediately de-freeze the petitioner's bank account, reinforcing the principle that administrative powers must be exercised with due diligence and proportionality.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
