Kesari Nandan Mobile Vs Office of Assistant Commissioner of State Tax (Supreme Court of India)
Date: August 13, 2025
Court: Supreme Court
Type: Civil Appeal
Subject Matter
CGST Provisional Attachment Not Renewable After 1 Year: SC
Summary
The Supreme Court of India, in the case of Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax , addressed the legality of a provisional attachment order under Section 83 of the Central Goods and Services Tax Act, 2017 (CGST Act) .…