Supreme Court of India
Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the respondent could not have issued the impugned provisional attachment orders dated 13th November, 2024 and 18th December, 2024 upon the previous ones having ceased to have any effect by operation of law after a year of its issuance.
Judgment, page 19
From the headnote
Issue for Consideration Issue arose whether the Central Goods and Services Tax Act, 2017 or any other law in force permits issuance of a second provisional attachment order u/s.83(1) of the Act after the initial provisional attachment order issued thereunder ceases, by reason of efflux of a year from the date of its issuance, in terms of sub-section (2) thereof. Headnotes† Central Goods and Services Tax Act, 2017 – s.83 – Central Goods and Services Tax Rules, 2017 – r.159(5) – Provisional attachment to protect revenue in certain cases – Provisional attachment orders issued against the
Authorities it was built on
- 1955 Rai Sahib Ram Jawaya Kapur and Others v. The State of Punjab
- 1967 Sant Ram Sharma v. State of Rajasthan & Anr.
- 2021 M/s Radha Krishan Industries v. State of Himachal Pradesh & Ors.
- 1958 Pandit Banarsi Das Bhanot v. The State of Madhya Pradesh & Others
- 1996 Central Welfare Board and Ors. v. Ms. Anjali Bepari and Ors.
- 1997 Mis. Balaji Enterprises, Madras v. The Collector of Central Excise, Madras
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