^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

M/S JACKPOT EXIM PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
BHANOT

Pet. Counsel

Atul Kumar Shahi

Res. Counsel

Ramesh Chandra Shukla

Petitioner / Applicant	M/S JACKPOT EXIM PRIVATE LIMITED
Respondent	UNION OF INDIA AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Sep 1, 2020
Order No.	Writ Tax No. - 424 of 2020
Citation	2020(9) TAXREPLY 3293
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 83

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
Heard Sri Atul Kumar Shahi, learned counsel for the petitioner and Sri R.C. Shukla, learned counsel for the respondent department. Sri R.C. Shukla, learned counsel for the respondents has not been able to obtain instructions for a period of two months. His prayer for further one week time to obtain instructions is therefore turned down. The petitioner is aggrieved by the order dated 06.09.2019 of provisional attachment of the property under Section 83 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as "Act of 2017"). The submission is that on a spot inspection of the business premises of the petitioner, some dispute was raised by the department with regard to the registration of the place of business which was changed during the course of time. In order to protect the interest of revenue and in exercise of powers under Section 83 of the Act of 2017 the competent authority had ordered for provisional attachment of the business accoun....