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2023 (8) TMI 1208 - MADRAS HIGH COURTLifting of attachment order - seeking direction to 1st respondent to either refund the amount collected illegally or to permit the petitioner to adjust the same against further tax liability - HELD THAT:- It is noticed that a similar issue was considered by this Court in M. ARUL KUMARAN, CHAIRMAN & MANAGING DIRECTOR, M/S. ROYAL MERIDIAN IMPEX INDIA PRIVATE LIMITED VERSUS THE JOINT COMMISSIONER, O/O. THE COMMISSIONER OF GST & CENTRAL EXCISE, THE DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE, THE DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE, THE RANGE SUPERINTENDENT OF GST & CE, THE SUB-REGISTRAR [2023 (1) TMI 235 - MADRAS HIGH COURT], the Court held that order of attachment passed under CGST Act, 2017, ceases to have effect under Section 83(3) of the said Act. The Writ Petition is disposed of directing the respondents to take suitable steps in accordance with the law.
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