GST - Highlights / Catch Notes
GST - Recovery of dues - Attachment of property - The impugned notice was...
Recovery of dues - Attachment of property - The impugned notice was issued on 06.01.2022. There is no gainsaying that no proceedings were pending. The summons under section 70(1) of the CGST Act and GGST Act came to be issued only on 21.01.2022. The very invocation of powers and issuance of order dated 06.01.2022 was therefore in absence of any proceedings initiated. - The attachment orders issued by the respondent is set aside. - HC