Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Provisional attachment under the Act expires after one year, and an attachment directed by reference to a PAN does not automatically operate on a separate savings bank account absent a specific attachment order for that account; consequently the provisional attachment in relation to the petitioner's savings account is nonoperational as the oneyear period has lapsed. The High Court held that no justifying order specifically attaching the savings account appears on record, and therefore partly allowed the petition and disposed of pending applications accordingly.
Provisional attachment under the Act expires after one year, and an attachment directed by reference to a PAN does not automatically operate on a separate savings bank account absent a specific attachment order for that account; consequently the provisional attachment in relation to the petitioner's savings account is nonoperational as the oneyear period has lapsed. The High Court held that no justifying order specifically attaching the savings account appears on record, and therefore partly allowed the petition and disposed of pending applications accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
