Court Rules Provisional Tax Attachments Lapse After One Year; No Extensions Allowed Under CGST/SGST Acts.
Case-Laws
GST
The High Court's decision centers around the interpretation of Section 83 of the CGST/SGST Acts, which deals with provisional attachment orders. The key points are: Section 83(2) clearly states that a provisional attachment order will cease to have effect after one year from its issuance. Unlike the Income Tax Act, the GST Acts do not provide for extending this one-yea
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