{"id":70477,"date":"2024-11-30T08:41:56","date_gmt":"2024-11-30T03:11:56","guid":{"rendered":""},"modified":"2024-11-30T08:41:56","modified_gmt":"2024-11-30T03:11:56","slug":"court-rules-provisional-tax-attachments-lapse-after-one-year-no-extensions-allowed-under-cgst-sgst-acts","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70477","title":{"rendered":"Court Rules Provisional Tax Attachments Lapse After One Year; No Extensions Allowed Under CGST\/SGST Acts."},"content":{"rendered":"<p>Court Rules Provisional Tax Attachments Lapse After One Year; No Extensions Allowed Under CGST\/SGST Acts.<br \/>Case-Laws<br \/>GST<br \/>The High Court&#39;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<\/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=83537\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court&#8217;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<\/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-70477","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70477","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=70477"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70477\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}