Namaskar Enterprise Vs Commissioner of Goods & Service Tax
Date: August 7, 2020
Subject Matter
Provisional attachment of bank account would cease to have effect after the expiry of a period of one year from the date of the order
Summary
A perusal of Sub-Section-2 of Section 83 makes it abundantly clear that the provisional attachment would cease to have effect after the expiry of a period of one year from the date of the order made under Sub-Section-1. Although no specific date has…
1. By this writ application under Article 226 of the Constitution of India, the writ applicant, a proprietary concern through its proprietor, has prayed for the following reliefs:- “a. A Writ of Certiorari or any other writ, order or direction in the nature of certiorari directing the respondents to quash the notice of provisional attachment under section 83 of the Act for provis…