https://www.taxtmi.com/highlights?id=69297 Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the petitioner would be participating in the said proceedings by filling its reply and availing reasonable opportunity of hearing, which will be extended by the authorities, the legality and validity of second provisional attachment order need not to be gone into. - Interim relief grated earlier shall continue to operate till the competent GST authority completes the adjudication proceedings and pass necessary orders. - HC en-us Tue, 18 Apr 2023 14:39:45 +0530 Tue, 18 Apr 2023 14:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69297 Provisional attachment - power of competent authority to repeat the provisional attachment after period of one year - As the adjudication proceedings have begun, and the petitioner would be participating in the said proceedings by filling its reply and availing reasonable opportunity of hearing, which will be extended by the authorities, the legality and validity of second provisional attachment order need not to be gone into. - Interim relief grated earlier shall continue to operate till the competent GST authority completes the adjudication proceedings and pass necessary orders. - HC Highlights GST Tue, 18 Apr 2023 14:39:45 +0530 https://www.taxtmi.com/highlights?id=69297