On 16.03.2026, NACIN, Chandigarh organized half day online training on “Training on Attachment of Bank accounts Under Section83 -objectives, Precautions and Case Studies” to familiarize officers with the provisions relating to attachment of bank accounts under Section 83, focusing on its objectives, legal framework, necessary precautions, and practical application through relevant case studies. Session was conducted by Sh. MPS Sengar AC (Retd.). Total of 58 Officers from CGST Zone Chandigarh & Panchkula and SGST/UTGST Pb/HP/Uttarakhand/Chandigarh/J&K & Ladakh participated enthusiastically. The session witnessed active participation, meaningful deliberations and experience sharing, resulting in a highly enriching learning experience.

🧾 GST Alert Karnataka HC Quashes Second Provisional Attachment Order In a significant ruling, the Karnataka High Court in M/s Heavy Steel Industry v. DCCT (Audit) WP NO. 21899 OF 2025 (T-RES) dated 15.10.2025 has quashed a second provisional attachment order issued under Section 83 of the CGST Act, 2017, passed immediately after the expiry of the first. ⚖️ The Court held that: ➡️ A fresh attachment order cannot be issued once the initial order lapses after one year. ➡️ Such renewal is not contemplated by the statute, and violates the safeguards under Section 83(2). ➡️ The Apex Court’s decision in Kesari Nandan Mobile was relied upon to reinforce the principle that executive action must not supplant statutory limits. 📌 Notably, the GST Council has acknowledged this misalignment and proposed amendments to Rule 159 and FORM GST DRC-22 to ensure automatic cessation after one year. 💡 This judgment reaffirms the principle that provisional attachment is a pre-emptive, not a recovery measure, and must be exercised with utmost restraint. #GSTLitigation #TaxLaw #Section83 #Rule159 #KarnatakaHighCourt #CGSTAct

Supreme Court Puts a Full Stop to Endless Bank Attachments under GST 📷 For years, businesses faced frozen accounts even after complying with every notice. Officers re-issued the same Provisional Attachment Order with a new date — turning a temporary measure into permanent punishment. The Supreme Court (Kesari Nandan Mobile Case – 14 Aug 2025) has ended this practice 📷 📷 A Provisional Attachment lapses automatically after 1 year — no renewal, no extension. 📷 Re-issuing the same order with a fresh date is illegal. 📷 Court: “Attachment is not a recovery tool; it’s a temporary revenue safeguard.” 📷 Once the year ends, the order dies on its own. 📷 Explained by CA Vikash Dhanania | GST DOST — Because Clarity Speaks Louder Than Confusion! #GSTDOST #CAVikashDhanania #SupremeCourt #KesariNandanMobileCase #Section83 #GSTIndia #BankAttachment #ProvisionalAttachment #GSTLaw #TaxRelief #BusinessSimplified

#ていねいな文章大全チャレンジ #71日目 【section83 怖いメールへの返信】 少し時間を置く。返信するときは、 ・できるだけ感情を抑えた筆致で ・別の媒体で話すことを提案するのも有効 ・返信前、信頼できる周囲の人から、このように自分が書いたら相手はどう受け取るかアドバイスを受ける

Can a cash credit account be provisionally attached under Section 83 of the CGST/MGST Act? No, the Hon’ble Bombay High Court in Skytech Rolling Mill Pvt. Ltd. v. Joint Commissioner of State Tax, Raigad Division [W.P. No. 1928 of 2025, decided on 10.06.2025 | 2025 (6) TMI 1253] held that a cash credit account is not ‘property’ belonging to the taxpayer, and hence cannot be attached under Section 83. 📌 Brief Facts: The petitioner’s cash credit account with ICICI Bank was provisionally attached under Section 83 of the MGST Act. The department considered it as “bank account/property” of the taxpayer. The petitioner argued it was a credit facility—a liability, not an asset—and relied on earlier precedents disallowing such attachment. ⚖️ Court’s Observation: The Court agreed with the petitioner, clarifying that “bank accounts” under Section 83 refer to deposit accounts, not loan or CC accounts. A cash credit account is a liability owed to the bank, and not “property” of the taxpayer. Therefore, the attachment was without jurisdiction and liable to be quashed. 🖋️ Author’s Comments: 👉 Power under Section 83 should be used judiciously, not as a pressure tactic. 👉 Cash credit accounts are not assets—they cannot be used for recovery. ➡️Practical Pointers 👉 File a structured objection within 7 days highlighting: •Nature of the account (liability vs. asset) •Compliance history •Disputed/unadjudicated liability •Willingness to cooperate/security offer ➡️A clear, factual response makes the attachment difficult to sustain and strengthens judicial challenge. #GSTLitigation #ProvisionalAttachment #CashCredit #Section83 #GSTIndia #BombayHighCourt #TaxpayerRights #GSTLaw #IndirectTax #RiteshArora #GSTCaseLawCompendium #PracticePointers

#auspol, @PeterDutton_MP, @SenatorRennick, @AGSgovLawyers Albo, this “he’ll cut, I’ll spend” routine is tired theatre. Both major parties are running a psychological tag-team—scaring voters into picking the “lesser evil” while ignoring grassroots, constitutional reform movements that reject the debt spiral and the tax bloat. Cuts or spending? Neither mean a thing if sovereignty, transparency, and economic self-determination aren't restored. We see the game. The people are waking up. #CECS #auspol #FalseDichotomy #DebtTrap #Section83 #PowerBackToPeople

#auspol, @AlboMP, @PeterDutton_MP, @SenatorRennick, @AGSgovLawyers ABC says there’s an elephant in the room on housing? Try a stampede—and you've been dodging every one of them: 1. @HestonRussell – Cleared veteran defamed by ABC, audio manipulated, court case lost by you, yet no real accountability. 2. @SenatorBabet – Smeared as “far-right” despite zero evidence, immigrant background ignored. 3. @MarkWillacy – Still drawing taxpayer salary after defamation and false war crime allegations. 4. COVID Vaccine Injuries & Deaths – Not a whisper. Where’s the coverage on real adverse event data, @TGAgovau suppression, and injured Australians silenced or deregistered? 5. COVID Inquiry Whitewash – Bureaucratic immunity, no cross-examination of CHO/CEOs, and no scrutiny of state power abuse. 6. Executive Capture – Not a peep on how COAG frameworks, WEF city planning, or WHO pandemic treaty talks undermine our sovereignty. 7. Housing – You talk negative gearing, but ignore foreign title holdings, native title land lock-ups, and migration-driven demand. 8. Public Spending – $105B in campaign bribes? Not one mention of Section 83 breaches or unsustainable debt issuance. 9. Aboriginal Funding Black Box – $44B annually, but no audit trail. No coverage of land access bans, coastal lockouts, or community outcomes. 10. Media Capture – No self-reflection on how ABC now serves state and corporate narratives over public interest. So while you name one “elephant,” the real stampede is what you refuse to touch. This isn’t journalism—it’s narrative triage. #NotMyABC #CECS #Section83 #HestonRussell #MediaCapture #Auspol #VaccineInjuries #LandSovereignty #HousingCrisis #MockingbirdDown #BabetUnfiltered

このヨ、ガ版6巻Section83・山版七日目　シャク叔父に拾われてた

According to the founding affidavit accompanying the notice of motion,the PA’s primary reason for seeking Ithala’s liquidation is insolvency under the Banks Act. The PA asserts that Ithala is deemed insolvent under section83(3)(b) of the Act for failing to comply with directives.

The state must take appropriate measures to enable persons with disabilities to live with their families, participate in social ,creative or recreational activities.The arrest, torture and incaceration @ronofosho while at a social gathering is in sharp contrast with #SECTION83

石黒圭『ていねいな「文章大全」』ダイヤモンド社、2023年。 電子メールについて Section80「『返信しない』という返信――どう書いてもだめなときの選択肢」 Section81「会って話したほうがよいとき――メールを選ばない」 Section83「怒り・抗議・攻撃・非難への対処法――恐いメールへの返信」 などあり

#DisabilityAwareness As part of #16DaysOfActivism against #GBV & to commemorate #InternationalDayofPersonsWithDisabilities #IDPWD2023 Zimbabwe Lawyers For Human Rights sponsored a radio programme at Skyz Metro Radio Station 4/12/2023. The radio interview focused on #Section83 #RightsofPersonsWithDisabilities of the Constitution of #Zimbabwe 🇿🇼 states - The State must take appropriate measures, within the limits of the resources available to it, to ensure that #PWDs realise their full mental & physical potential, including measures- (a) to enable them to become self reliant; (b) to enable them to live with their families and participate in social, creative or recreational activities; (c) to protect them from all forms of exploitation and abuse; (d) to give them access to medical, psychological and functional treatment; (e) to provide special facilities for their education; and (f) to provide State-funded education and training where they need it The radio interview was done at Skyz Metro Presenter Donna & she did a good job! it was an honour to be part of the radio guests along #HumanRightsLawyers Prisca Dube & Sipho Moyo 🎙 Programme outline 📻 ● I emphasised on the importance of #EducationForAll, family support & that Inclusion must start in communities where #PWDs spend most of their time then push it to a national level implementation. #PWDS must take action when their rights are being violated by seeking legal help from professional Law -Organisations such #ZLHRLawyers ● #HumanRightsLawyer Prisca Dube unpacked section 83 and she also spoke on Sustainable Development Goals #SDGs for, with and by #PWDs ● #HumanRightsLawyer Sipho Moyo spoke on the #ZimDisabilityPolicy ● Soneni Gwizi parting words- let's develop a culture of celebrating 🍾 #PWDs in all sectors. We shouldn't wait for UN calendar events to appreciate or show support to #PWDs ● Prisca Dube parting words - To all #PWDs Zimbabwe Lawyers For Human Rights are waiting for you to guide & assist you where we can. ● Sipho Moyo parting words - the #DisabilityPolicy is very clear what it says about the #DisabilityRights #DisabilityRights #DisabilityJustice #DisabilityInclusion Let's treat #PWDs with respect 🙏 @ZLHRLawyers

Optotax GST Updates: Latest Notification Tap on the link below to know more: opto.tax/ITC/Ammendments #GST #gstupdates #optotax #CBIC #section83 #cgstAct

People with disabilities sometimes like to relax & unwind just like those who are not disabled. How accessible are places of leisure such as Cinemas, Theme Parks, Restaurants and Bars to the disabled in Zimbabwe? #disabilityawareness #leisure4all #section83 #rights4pwd #domore

It was a pleasure working with @kubatana on this awareness raising campaign. Indeed we need more similar campaigns to continue the momentum. #normalizedisability #section83 #knowyourconstitution #rights4pwds #disabilityrightszw #domore

We are grateful today for taking part in spotlighting Section 83 of our constitution. #Rights4PWDs #Section83 #KnowYourConstitution @OfTariro @DeafZimTrust @nascohzw @ZimbabweAccess @PatsakaCRI @thisability_hub @kubatana

The State has to ensure that everyone realises their full mental and physical potential - including and especially people with disabilities. @kubatana @NASCOHZW1 @GwiziSoneni @JoshuaTMalinga @thisability_hub @VoiceAbility @anasheartiej #Section83 #KnowYourConstitution #domore

Section 83 ensures that persons with disabilities have equal access to social and sporting facilities/ opportunities. #Rights4PWDs #KnowYourConstitution #Section83 @OfTariro @DeafZimTrust @GwiziSoneni @ZimbabweAccess @thisability_hub @AmaryllisLord @kubatana

Persons with disabilities have the right to equitable access to Education and Health. #Rights4PWDs #Section83 #KnowYourConstitution #KnowYourConstitution #Section83 @OfTariro @DeafZimTrust @GwiziSoneni @ZimbabweAccess @thisability_hub @AmaryllisLord @kubatana

Stand a chance to win a funky Constitution t-shirt and exciting swag, by following the instructions below.. #KnowYourConstitution #Section83 @OfTariro @DeafZimTrust @GwiziSoneni @ZimbabweAccess @thisability_hub @AmaryllisLord