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GST - Highlights / Catch Notes

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Provisional attachment of properties - Section 83 of the Central ...


Court Orders Response to Show Cause Notices in 10 Days Under CGST Act Section 83 for Property Attachment.

December 6, 2021

Case Laws     GST     HC

Provisional attachment of properties - Section 83 of the Central Goods and Services Tax Act, 2017 - The Court chooses not to enter into the arena of the merit at this stage when the hearing has already been concluded, however, noticing that there are certain obligations to be fulfilled by the company, it is deemed appropriate that the respondent authority shall deliver the order of the hearing, concluded of the show cause notices, within 10 days of the receipt of the copy of this order. - HC

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