Global Tabacc Legacy Vs Union of India
Date: September 5, 2024
Subject Matter
Crucial for the provisional attachment order u/s 83(1) to explicitly state the reasons behind the Commissioner’s opinion for attaching the property
Summary
The main issue at hand involves a challenge against an order dated July 24, 2024, made under **Section 83** of the Central Goods and Services Tax Act. This order provisionally attached the petitioner’s property, but the petitioner contended tha…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. At the outset, the learned counsel for petitioner seeks to delete the respondent No.4 from the array of respondents. The same is permitted at the risk and consequences of the petitioner. The deletion be carried out forthwith. 2. The petition questions the order dated 24.07.2024 (page 61), whereby in exercise of powers under Section 83 of the…