Tag Archives: Commissioner CGST

Provisional attachment under Section 83 ceases automatically after one year, requiring immediate bank de-freezing.

By | August 18, 2026
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Provisional attachment under Section 83 ceases automatically after one year, requiring immediate bank de-freezing. Provisional attachment under Section 83 ceases automatically after one year, requiring immediate bank de-freezing. Issue Whether a provisional attachment of a bank account ordered under Section 83 remains valid or enforceable after the expiry of the maximum statutory period of one… Read More »

Sanctioned GST Refund Must Be Released Pending Unlisted Delayed Appeal Upon Assessee Furnishing Deposit Undertaking

By | August 11, 2026
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Sanctioned GST Refund Must Be Released Pending Unlisted Delayed Appeal Upon Assessee Furnishing Deposit Undertaking Issue Whether the Revenue can withhold a GST refund sanctioned in 2022 on the ground that a belatedly filed, unlisted appeal is pending before the Appellate Tribunal under Section 54 read with Section 119 of the CGST/HGST Act, 2017. Facts… Read More »

Cancelled GST registration restored conditionally upon taxpayer’s undertaking to clear all dues and pending returns.

By | August 6, 2026
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Cancelled GST registration restored conditionally upon taxpayer’s undertaking to clear all dues and pending returns. Issue Whether the cancellation of a GST registration for non-filing of returns can be conditionally revoked and restored upon the taxpayer’s undertaking to clear all outstanding tax dues, interest, late fees, and penalties. Facts The petitioner was a registered person… Read More »