#section 83

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Provisional attachment under Section 83 quashed as it expired by efflux of time despite pending enforcement proceedings

Case: J L Enterprises v. Assistant Commissioner, State Tax, Ballygunge Charge Court: Calcutta High CourtPetition No.: WPA 30968 of 2024Date of Judgment: 03.03.2025Category: Provisional Attachment under Section 83 of CGST/WBGST ActRelevant Sections: Section 83, Section 74, Section 107 of CGST/WBGST Act Facts (Para 1–4) The petitioner, J L Enterprises, challenged the provisional attachment order…

Provisional attachment under Section 83 quashed as it expired by efflux of time despite pending enforcement proceedings