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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Attachment of bank accounts - input tax credit - considering the ...


Court Rules Provisional Attachment of Bank Accounts Unjustified; Revenue Interest Secured by Reversed Input Tax Credit.

February 26, 2019

Case Laws     GST     HC

Attachment of bank accounts - input tax credit - considering the amount paid by reversing input tax credit, the interest of the Revenue is sufficiently secured. Therefore, the provisional attachment of the above referred bank accounts of the petitioner is no longer justified.

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