Union Of India Vs Anandbhavan Properties
Date: March 31, 2022
Subject Matter
Compliance of the necessary ingredients/conditions is sine qua non for invoking Section 83
Summary
It is trite that when the Act specifically provides the requirements for invoking Section 83, it has to be strictly adhered to. Merely referring to the letter which indeed does not refer to section 74, it cannot be presumed that such proceedings unde…
This intra Court appeal is directed against the order dated 26.09.2019 passed in W.P.No.21494/2019 whereby the writ petition filed by the respondent herein has been allowed setting aside the Annexures-D and E dated 27.08.2018 and 17.10.2018 respectively issued by the office of the Commissioner of Central Tax. 2. The appellants having invoked Section 83 of the Central and Service Tax Act, 2017 [&ls…