Adhunik Corporation Limited Vs DGGI, KZU
Date: December 17, 2021
Subject Matter
Bank account cannot remain attached u/s 83 if proceedings initiated u/s 67 is over or culminated into proceedings u/s 63 or 74
Summary
Under Section 83, the order of provisional attachment may be passed during the pendency of any proceeding under Section 62 or Section 63 or Section 64 or Section 67 or Section 73 or Section 74. Noting the fact of the said case, where a final order of…
This appeal by the assessee is directed against an order dated 4th October, 2021 passed by the Learned Single Bench in W.P.A. No.13009 of 2021. The appellants / writ petitioners had challenged the order of provisional attachment passed by the respondent authorities dated 20 th January, 2021 in exercise of their power under Section 83 Central Goods and Services Tax Act, 2017 (hereinafter referred t…