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GST - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Provisional attachment of stock and Bank Accounts - section 83 ...


Provisional Attachment Quashed: No Notice u/s 46 of CGST Act Issued, Stock and Bank Accounts Freed.

June 24, 2019

Case Laws     GST     HC

Provisional attachment of stock and Bank Accounts - section 83 of the Central Goods and Service Tax Act, 2017 - case of petitioner is that no notice under section 46 was issued at the relevant point of time when the order of provisional attachment was passed - orders of provisional attachment quashed.

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