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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Recovery of amount on account of tax, cess, interest and penalty ...

GST

November 16, 2019

Recovery of amount on account of tax, cess, interest and penalty - no proceedings whatsoever, was issued against the petitioner - Perusal of Section 83 would show that the such provisional attachment can be resorted to only when proceedings are pending under any of the provisions viz., Section 62, 63, 64, 67, 73 and 74.

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