Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Provisional attachment under Section 83 of the CGST/KGST Act was challenged as time-barred. The court held that Section 83 expressly limits the attachment's operation to one year, and on expiry the attachment and all consequential proceedings and notices cease to have effect; accordingly, the impugned attachment was declared non-subsisting due to lapse of the statutory period. Relying on binding precedent, it further held that after expiry of the one-year period, the Revenue is precluded from re-invoking Section 83 to issue a fresh or new provisional attachment in respect of the same matter. Petition was disposed with directions. - HC
Provisional attachment under Section 83 of the CGST/KGST Act was challenged as time-barred. The court held that Section 83 expressly limits the attachment's operation to one year, and on expiry the attachment and all consequential proceedings and notices cease to have effect; accordingly, the impugned attachment was declared non-subsisting due to lapse of the statutory period. Relying on binding precedent, it further held that after expiry of the one-year period, the Revenue is precluded from re-invoking Section 83 to issue a fresh or new provisional attachment in respect of the same matter. Petition was disposed with directions. - HC
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