Provisional attachment of goods - section 83 of CGST Act - The ...
GST
February 8, 2021
Provisional attachment of goods - section 83 of CGST Act - The language of Section 83 of the Act is plain and simple. In the absence of any proceedings pending as on date against the writ-applicant under the provisions of the GST Act as referred to under Section83 of the Act, the order of provisional attachment could not have been passed. - HC
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