M/s CYBERPOINT PRIVATE LIMITED & ORS. v. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Inderjieet Singh, Justice & Ashok Kumar Jain, Justice
M/s CYBERPOINT PRIVATE LIMITED & ORS.
v.
COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS.
D.B. CIVIL WRIT PETITION No. 2259/2026 dated 15.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : In favour of assessee
Provisional attachment – Supreme Court in Om Prakash Gupta held final Section 74 order terminates provisional attachment – Court relied on Supreme Court observations that attachment ends upon final order passage – Held: Appeal disposed – Provisional attachment lapses post Section 74 final order.
Represented By:
Counsel for the Petitioner: Siddharth Ranka, Advocate assisted by Satvika Jha, Advocate.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member