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Case Law Details

Case Name : Jackpot Exim Private Limited Vs Union of India (Allahabad High Court)
Appeal Number : Writ Tax No. 424 of 2020
Date of Judgement/Order : 01/09/2020
Related Assessment Year :
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Jackpot Exim Private Limited Vs Union of India (Allahabad High Court)

In none of the paragraphs the petitioner states that no order of imposing tax or penalty has yet been passed. However, the provisional attachment order survives only for a period of one year in view of Section 83(2) of the Act of 2017, which reads as under:-

” 83(2). Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).”

In view of the provisions in Section 83(2), we observe that the provisional attachment order dated 06.09.2019 has outlived its life after a period of one year.

The competent authority is directed to consider the grievances of the petitioner and pass a fresh order, keeping in mind the provisions of Section 83(2) and as per law.

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