Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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The HC held that the provisional attachment order issued under Section 83(2) of the CGST Act, 2017, ceased to have effect after one year from the date of the order under Section 83(1). Since more than one year had elapsed since the impugned order dated April 5, 2024, the attachment of the petitioner's bank account was no longer valid. Consequently, the HC quashed and set aside the provisional attachment order, allowing the petition and directing that the attachment on the petitioner's bank account shall not operate beyond the statutory one-year period.
The HC held that the provisional attachment order issued under Section 83(2) of the CGST Act, 2017, ceased to have effect after one year from the date of the order under Section 83(1). Since more than one year had elapsed since the impugned order dated April 5, 2024, the attachment of the petitioner's bank account was no longer valid. Consequently, the HC quashed and set aside the provisional attachment order, allowing the petition and directing that the attachment on the petitioner's bank account shall not operate beyond the statutory one-year period.
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