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2021 (2) TMI 750 - HC - GSTPrinciples of natural justice - validity of attachment order - case of petitioner is that no amount is due and payable and the order of attachment dated 4th of March, 2020 stands issued without application of mind - applicability of the provisions of Sections 16, 37, 39, 44 and 62 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- In the attending facts and circumstances, it would be only more appropriate, as is also so submitted by Shri Gautam Kumar Kejriwal, learned counsel for the petitioner, that the petitioner approaches the appellate authority highlighting the issues raised before this Court, as also pointing out the errors apparent on the face of record, if any, enabling the authority to reconsider the petitioner’s case based on the material so placed. Petition disposed off.
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