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...
The HC held that a provisional attachment effected under s.83 of the KGST/CGST Act expired on completion of the statutory one-year period and that a subsequent attachment purportedly made the following day was ultra vires, without jurisdiction and void ab initio. The second provisional attachment was quashed as illegal and arbitrary. The petition was allowed and disposed of; the petitioner is entitled to operate the bank account previously subject to attachment. The court treated the expired first order as terminating the authority to continue or renew provisional attachment beyond the maximum statutory period, rendering any post-expiry measure ineffective.
The HC held that a provisional attachment effected under s.83 of the KGST/CGST Act expired on completion of the statutory one-year period and that a subsequent attachment purportedly made the following day was ultra vires, without jurisdiction and void ab initio. The second provisional attachment was quashed as illegal and arbitrary. The petition was allowed and disposed of; the petitioner is entitled to operate the bank account previously subject to attachment. The court treated the expired first order as terminating the authority to continue or renew provisional attachment beyond the maximum statutory period, rendering any post-expiry measure ineffective.
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