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GST - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Provisional Attachment of Bank Accounts - No notice u/s 74 was ...

GST

May 17, 2022

Provisional Attachment of Bank Accounts - No notice u/s 74 was issued - Power u/s 83 of the GST - as on the date of attachment order dated 22.10.2021, there was no notice under Section 74 of the CGST Act. Consequently, the attachment order dated 22.10.2021 itself was without jurisdiction and consequently, it is not sustainable. - HC

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