https://www.taxtmi.com/caselaws?id=425673 Delhi HC quashed a blocking order issued by revenue authorities, holding it failed to comply with jurisdictional prerequisites under Section 83 of the 2017 Act. The court found the impugned communication was not issued under Section 83, no proceedings were pending against the petitioner under relevant provisions, and the Supreme Court's extension of limitation order would not extend Section 83's timeframe. The revenue's argument regarding one-year limitation period expiring in August 2022 was rejected as flawed, making the communication unsustainable in law. en-us Fri, 15 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425673 Delhi HC quashed a blocking order issued by revenue authorities, holding it failed to comply with jurisdictional prerequisites under Section 83 of the 2017 Act. The court found the impugned communication was not issued under Section 83, no proceedings were pending against the petitioner under relevant provisions, and the Supreme Court's extension of limitation order would not extend Section 83's timeframe. The revenue's argument regarding one-year limitation period expiring in August 2022 was rejected as flawed, making the communication unsustainable in law. Case-Laws GST Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425673