CGST Provisional Attachment Not Renewable After 1 Year: SC

Kesari Nandan Mobile Vs Office of Assistant Commissioner of State Tax (Supreme Court of India) The Supreme Court of India, in the case of Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax, addressed the legality of a provisional attachment order under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act). The appellant, Kesari Nandan Mobile, challenged a decision by the Gujarat High Court that upheld a second set of provisional attachment orders issued by the tax authority. These new orders were issued after the initial attachment, which was valid for one y...