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GST - Highlights / Catch Notes

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Provisional attachment of property - Just because, some ...


Provisional Property Attachment Under GST Requires More Than Just Section 67 Proceedings Initiation for Revenue Protection.

September 14, 2019

Case Laws     GST     HC

Provisional attachment of property - Just because, some proceedings are initiated under Section 67 by itself would not be sufficient to arrive at the satisfaction that it is necessary to provisionally attach the property for the purpose of protecting the interest of the government revenue. - HC

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