Tag Archives: v

Provisional bank account attachment automatically lapses after one year and cannot be freshly extended.

By | July 10, 2026

Provisional bank account attachment automatically lapses after one year and cannot be freshly extended. Issue Whether a provisional bank account attachment order issued under Section 83 of the CGST/KGST Act can legally subsist or be freshly extended on the same cause of action beyond the mandatory statutory period of one year. Facts A provisional attachment… Read More »

CBDT mandates ‘e-proceeding’ in majority of cases during FY 2018-19 : CBDT Instruction No 3/2018

By | August 27, 2018

 CBDT mandates ‘e-proceeding’ in majority of cases during FY 2018-19 The Central Board of Direct Taxes has directed that assessment proceedings during the year 2018-19 shall be conducted electronically through e-proceeding facility in all cases where assessment is required to be framed under section 143(3) during the year 2018-19. It also list down 7 exceptions… Read More »