ADVISORY 2023-24
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Dated |
Subject |
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02/09/2023 |
CGST GUIDELINE
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Dated |
Subject |
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23/02/2021 |
Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017 |
CASE LAW
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Authority |
One liner |
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2023(03)LCX0039 Delhi High Court Sakshi Bahl |
Power under Section 83 of the Act cannot be exercised to provisionally attach assets or bank accounts, as assessee is neither taxable persons nor persons covered under Section 122(1A) of the CGST Act, 2017 |
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2021(07)LCX0207 Allahabad High Court Panchtatva Enterprises U.O.I. & Ors |
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2021(04)LCX0024 Supreme court of india Radha Krishan Industries |
Property cannot be attached under rule 159 without issuing an order to the owner |
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2021(03)LCX0174 Bombay High Court Praful Nanji Satra |
Only commissioner can exercise power of Provisional attachment u/s 83 |
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2021(03)LCX0146 Delhi High Court Global Enterprises |
Recovery u/s 83 cannot be done until the proceedings is pending u/s 62, 63, 64, 67, 73 or 74 of the Act |
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2021(02)LCX0106 Punjab and Haryana High Court Skylark Infra Engineering Pvt. Ltd. |
bank account having debit balance cannot be attached u/s 83 |
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2021(02)LCX0100 Gujarat High Court SKJ FIinvest Advisory Pvt. Ltd. |
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2021(02)LCX0032 Bombay High Court Abhi Engineering Corporation Pvt. Ltd. |
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2021(01)LCX0094 Delhi High Court Electro Devices Pvt. Ltd. |
Provisional attachment shall cease to have effect after expiry of one year from date of issue of order u/s 83 |
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2020(08)LCX0063 Gujarat High Court Formative Tex Fab Thtough ITS Partner Ratan Kumar Saraf |
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2021(08)LCX0026 Bombay High Court Fine Exime Private Limited |
Provisional attachment u/s 83 declared void ab initio as no proceedings pending under Sections 62 or 63 or 64 or 67 or 73 or 74 of the CGST Act |
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2019(08)LCX0187 Gujarat High Court Pranit Hem Desai |
Provisional attachment order quashed as no interest of the government revenue is at stake |