https://www.taxtmi.com/highlights?id=70707 Provisional attachment - jurisdiction to pass the provisional attachment order - A cumulative reading of the provisions of Section 83(1) read with Section 122(1-A) of the Act makes it manifest that the Commissioner for the purposes of exercising power under Section 83 read with Section 122(1-A) of the CGST Act, would have a power to take action against “any person” as Section 122(1-A) mandates, even if such a person is outside his jurisdiction (i.e. he has all India Jurisdiction) - HC en-us Mon, 03 Jul 2023 20:49:36 +0530 Mon, 03 Jul 2023 20:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70707 Provisional attachment - jurisdiction to pass the provisional attachment order - A cumulative reading of the provisions of Section 83(1) read with Section 122(1-A) of the Act makes it manifest that the Commissioner for the purposes of exercising power under Section 83 read with Section 122(1-A) of the CGST Act, would have a power to take action against “any person” as Section 122(1-A) mandates, even if such a person is outside his jurisdiction (i.e. he has all India Jurisdiction) - HC Highlights GST Mon, 03 Jul 2023 20:49:36 +0530 https://www.taxtmi.com/highlights?id=70707