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GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Provisional attachment - freezing the bank accounts of the ...

GST

November 29, 2019

Provisional attachment - freezing the bank accounts of the petitioner - Non-existing assessee - the petitioner has not approached this Court with clean hands, and the entirety of the situation, including the fact that the petitioner is also claimed to be a ‘Risky Exporter’, we are not inclined to exercise our discretionary jurisdiction in favour of the petitioner.

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