{"id":70010,"date":"2024-09-16T07:59:08","date_gmt":"2024-09-16T02:29:08","guid":{"rendered":""},"modified":"2024-09-16T07:59:08","modified_gmt":"2024-09-16T02:29:08","slug":"supreme-court-fresh-grounds-needed-for-renewed-asset-attachment-orders-provisional-order-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70010","title":{"rendered":"Supreme Court: Fresh Grounds Needed for Renewed Asset Attachment Orders; Provisional Order Quashed."},"content":{"rendered":"<p>Supreme Court: Fresh Grounds Needed for Renewed Asset Attachment Orders; Provisional Order Quashed.<br \/>Case-Laws<br \/>GST<br \/>Provisional attachment order u\/s 83 of the Act expires after one year. The department cannot issue a second notice for provisional attachment without providing fresh reasons. The Supreme Court held that a second attachment may be made, but the department must justify it with new grounds. Allowing repeated attachments without fresh reasons would render Section 83(2) redundant<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81389\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Provisional attachment order u\/s 83 of the Act expires after one year. The department cannot issue a second notice for provisional attachment without providing fresh reasons. The Supreme Court held that a second attachment <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70010","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70010","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70010"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70010\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}