Provisional attachment under GST - no SCN in for violation has ...

Bank Account Attachment Under GST Invalid Without Show Cause Notice and Commissioner's Order.

August 8, 2019

Case Laws GST HC

Provisional attachment under GST - no SCN in for violation has been issued till date - the Parliament has provided that such provisional attachment can only be done consequent to an order of the Commissioner which ensures due application of mind by a senior officer to the facts of the case before an attachment of a bank account is ordered - since no such order is available on file, attachment is without authority of law

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Provisional attachment under GST - no SCN in for violation has ...

Bank Account Attachment Under GST Invalid Without Show Cause Notice and Commissioner's Order.

August 8, 2019

Case Laws GST HC

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