Supreme Court · 2025 INSC 983 · Decided 14 August 2025
Kesari Nandan Mobile v. Office of Assistant Commissioner of State Tax (2), Enforcement Division – 5
- Court
- Supreme Court of India
- Citation
- 2025 INSC 983 · [2025] 8 S.C.R. 936
- Case number
- CIVIL APPEAL No. 9543/2025
- Decided
- 14 August 2025
- Bench
- DIPANKAR DATTA, AUGUSTINE GEORGE MASIH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; GST Act Section 83
Headnote
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. 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
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)