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GST - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Jurisdiction of the officer u/s 67(1) - Validity of order of ...

Case Laws     GST

April 22, 2020

Jurisdiction of the officer u/s 67(1) - Validity of order of prohibition - confiscation of goods -In this view of the matter and looking to the order of prohibition so passed in GST INS 03, the said order passed by respondent No. 1, without reference to the order of authorisation in writing, is illegal and without jurisdiction. Therefore, it is hereby set aside - HC

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