This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST provisional attachment under section 83 cannot be extended
Case Law Details
- Case Name
- VKS Industries Vs Commissioner, Central Excise And CGST (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
VKS Industries Vs Commissioner, Central Excise And CGST (Delhi High Court)
It is not disputed that the provisional attachment order dated 06.02.2020 was passed in exercise of powers under Section 83 of the CGST Act. In terms of Sub-section (2) of Section 83 of the CGST Act, the provisional attachment would cease to have any effect after the expiry of the period of one year from the date of the said order. Thus, in terms of Section 83(2) of the CGST Act, the provisional attachment order dated 06.02.2020 ceased to be operative after 06.02.2021.
HC held that “We are unable to accept that the pr...
