Amazonite Steel Pvt. Ltd Vs. Union Of India
Date: March 4, 2020
Subject Matter
Provisional attachment u/s 83(2) shall cease upon expiry of one year unless fresh order of attachment is issued again
Summary
Section 83(2) is crystal clear that the provisional attachment shall cease upon expiry of one year. It was therefore incumbent on the authorities to either release the provisional attachment by informing the bank or by issuing a fresh order of provis…
1. The grievances raised and issues involved in all the six writ petitions are common, and accordingly they were heard together and are being decided conjointly. This is an application under Article 226 of the Constitution of India wherein the writ petitioners are aggrieved by the orders passed by the Directorate General of Goods and Services Tax Intelligence, Kolkata Zonal Unit [hereinafter refer…