2019 (8) TMI 777 - HC - GST

Whether the amendment to Section 50 of the Central GST Act, 2017 would be retrospective and whether a notice was liable to be issued to the petitioner before attachment of his account requires examination? HELD THAT - There shall be interim stay of the proceedings as prayed for.

Summary

The High Court of Telangana and Andhra Pradesh examined the retrospective nature of an amendment to Section 50 of the Central GST Act, 2017. An interim stay of proceedings was granted regarding the attachment of the petitioner's account. (2019 (8) TMI 777 - Telangana and Andhra Pradesh High Court)