Judgment briefs
Supreme Court of India

Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5

Central Goods and Services Tax Act, 2017 – s.83 – Central Goods and Services Tax Rules, 2017

Allowed
Court
Supreme Court of India
Decided
14 Aug 2025
Citation
[2025] 8 S.C.R. 936
Case no.
CIVIL APPEAL No. 9543/2025
Bench
Dipankar Datta, Augustine George Masih

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 by reason of efflux of a year from the date of its issuance, in terms of sub-section (2) thereof.

Judgment PDF: Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5
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