Provisional Attachment
Indirect Taxes
4 Hearing Opportunities By Customs Dept. Satisfy Natural Justice: Delhi High Court
The Delhi High Court has dismissed a writ petition challenging a Customs revisional order...
GST
Consolidated GST SCN Covering Multiple FY Is Not Without Jurisdiction: Delhi High Court
The Delhi High Court has held that the issuance of a consolidated show cause...
Company & PMLA
PMLA Provisional Attachment Lapses After 180 Days; COVID Limitation Orders Don’t Apply: Bombay HC
The Bombay High Court has held that a provisional attachment order (PAO) issued under...
Company & PMLA
Delhi High Court Dismisses Petitions Challenging ED’s Provisional Attachment in Rs. 6,000-Crore Forex Laundering Case
The Delhi High Court has dismissed a batch of petitions filed by several accused...
GST
Provisional Attachment Can’t Continue Beyond 1 Year: Delhi High Court
The Delhi High Court while lifting the attachment held that the provisional attachment cannot...
Columns
Provisional Attachment Of Cash Credit Account
Section 83 of the Central Goods and Services Tax Act, 2017 provides for the...
Latest articles
Indirect Taxes
4 Hearing Opportunities By Customs Dept. Satisfy Natural Justice: Delhi High Court
The Delhi High Court has dismissed a writ petition challenging a Customs revisional order...
GST
Consolidated GST SCN Covering Multiple FY Is Not Without Jurisdiction: Delhi High Court
The Delhi High Court has held that the issuance of a consolidated show cause...
Indirect Taxes
Procedural Error in Customs Broker Licence Inquiry Can Be Rectified Through Remand: Delhi High Court
The Delhi High Court has held that a procedural error committed during proceedings for...
Indirect Taxes
Bona Fide Belief Based on Dept.’s Own View Constitutes ‘Reasonable Cause’: Delhi High Court Quashes Service Tax Penalty
The Delhi High Court has set aside a penalty of ₹4.50 lakh imposed under...