Jay Ambey Filament Pvt. Ltd Vs Union Of India

Date: October 12, 2020

Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): J B Pardiwala, Vikram Nath
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Subject Matter

Power u/s 83 should be exercised only if there is a reasonable apprehension that the assessee may default the ultimate collection of the demand

Provisional Attachment

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. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:- “(A) Your Lordships may be pleased to admit this Petition. (B) Your Lordship may be pleased to allow this petition. (C ) Your Lordship may be pleased to issue writ of mandamus or any other appropriate writ directing the Respondent No.4 to immediately remove at…

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