Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Attachment GST S. 83 Lapses Force after One Year, Cannot be Invoked to Challenge SARFAESI Proceedings: Madras HC
The Madras High Court has ruled that an "attachment under GST Section 83 lapses after one year and cannot be invoked to challenge SARFAESI proceedings." The court’s decision provides much-needed clarity on a contentious issue. The ruling reinforces the principle that a tax authority's power to attach a property is not absolute and is subject to a time limit.