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GST Section 83 Provisional Attachment Set Aside After One-Year Lapse: Karnataka HC
Case Law Details
- Case Name
- Sultan Mahmood Khan Vs Commercial Tax Officer (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Sultan Mahmood Khan Vs Commercial Tax Officer (Karnataka High Court)
The petitioner challenged the Provisional Attachment Order dated 02.05.2024 issued under Section 83 of the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017. The grievance raised by the petitioner was that the provisional attachment order continued to subsist beyond the one-year period contemplated under Section 83 of the Act. In support of the challenge, reliance was placed on the Supreme Court’s judgment in Kesari Nandan Mobile v. Office of the Assistant Commissioner of State ...
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