2025 (5) TMI 1270

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..... . 2 ( Union of India ) Mr. Shiv Sarkar Banerjee, Mr. Bhaskar Prosad Banerjee, Mr. Abhradip Maity ...for the Patna-II GST Authority Mr. Tanoy Chakraborty, Mr. Saptak Sanyal ...for the State ORDER 1. Learned advocate representing the petitioner has placed before this Court the notification No.2 of 2017 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board o .....

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..... Table II of the notification no.2 of 2017 dated June 18, 2017 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, as morefully appearing in column 3 of the table specified therein and having regard thereto, the concerned Commissioner does not have the territorial jurisdiction to issue the order of attachment in respect of taxable or .....

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