Section 83(1) limits provisional attachments; renewal beyond one year under Section 83(2) is invalid as exceeding executive power

Section 83(1) limits provisional attachments; renewal beyond one year under Section 83(2) is invalid as exceeding executive powerCase-LawsGSTSC held that the respondent lacked authority to issue subsequent provisional attachment orders under sub-section (

Section 83(1) limits provisional attachments; renewal beyond one year under Section 83(2) is invalid as exceeding executive power
Case-Laws
GST
SC held that the respondent lacked authority to issue subsequent provisional attachment orders under sub-section (1) of Section 83 after the initial provisional attachment had ceased by efflux of one year under sub-section (2); permitting renewal would render sub-section (2) otiose and exceed executive power by effectively supplanting statutory

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =