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GST - Highlights / Catch Notes

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Delegation of powers by the commissioner - Provisional ...

GST

January 4, 2021

Delegation of powers by the commissioner - Provisional attachment - Proceedings initiated u/s 83 - when a statutory form is created by law for redressal of grievance, a writ petition should not be entertained ignoring the statutory dispensation. - the writ petitioner has not only efficacious remedy, rather alternative remedy under the GST Act, and therefore, the present petition is not maintainable. - HC

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