Home Case Index All Cases GST GST + HC GST - 2021 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (1) TMI 329 - HC - GSTRelease of attached Bank Accounts of petitioner - Section 74 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- We have enquired from the counsel for the petitioners, whether for a proceeding under Section 74 to be said to have been initiated or launched, a mere decision to issue notice or mere formation of a opinion that tax due has not been paid or has been short paid, is sufficient or the service of the notice on the notice is essential, before proceeding under Section 74 can be said to have been initiated/launched/instituted and pending, within the meaning of Section 83(1) of the Act, for the power of attachment thereunder to be exercised. In the prima-facie opinion, communication of the notice under Section 74 to the noticee is essential, before a proceeding under Section 74 can be said to be pending within the meaning of Section 83(1) of the Act. List on 15th January, 2021.
|