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…
Labour Laws
06/09/20264 min read
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Renewal or Second of Provisional Attachment u/s 83 CGST Act Not Permissible Beyond One Year: Supreme Court
GSTOther Legal Matters
The Supreme Court has ruled that the "renewal or a second provisional attachment" under the CGST Act is "not permissible beyond one year." The court's decision clarifies a crucial aspect of tax law. The ruling reinforces the principle that a tax authority cannot harass a taxpayer. The court's decision is a crucial reminder to all tax authorities to follow due process.
