Valerius Industries Vs Union of India
Date: August 28, 2019
Subject Matter
Power of provisional attachment under under Section 83 should not be used as a tool to harass the assessee.
Summary
1. The power of provisional attachment under Section 83 of the Act should be exercised by the authority only if there is a reasonable apprehension that the assessee may default the ultimate collection of the demand that is likely to be raised on comp…
1. Rule returnable forthwith. Ms. Maithili Mehta, the learned Assistant Government Pleader waives service of notice of rule for and on behalf of the respondents. 2 By this writ application under Article 226 of the Constitution of India, the writ applicant – a partnership has prayed for the following reliefs: “(A) Your Lordships may kindly be pleased to issue a writ of certiorari or an…