Nitin Singhania Vs Commissioner, Central Tax, Delhi (East)
Date: July 29, 2022
Subject Matter
Maximum timeframe available u/s 83 for keeping the attachment alive is one year.
Summary
We had queried Ms Dwivedi as to whether the provisional attachment order dated 31.03.2021 has been reviewed and/or extended. Ms Dwivedi says that as per instructions received by her, no fresh attachment order has been passed. In these circumstances,…
1. The substantive prayers made in the writ petition read as follows: “(a) issue a writ of mandamus or any other appropriate writ or direction to direct the respondent to release/defreeze/allow the operation of the following bank accounts and property: (i) HDFC Bank Ltd., M-36, Outer Circle, Connaught Place, New Delhi-110001 (Bank A/c No.12201530000590). (ii) HDFC Bank Ltd., 11/6…