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GST - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Provisional attachment order - no proceeding pending under ...


Court Orders Review of Provisional Attachment; Respondent to Consider Objection u/r 159(5) of CGST Rules 2017.

September 21, 2020

Case Laws     GST     HC

Provisional attachment order - no proceeding pending under Sections 62, 63, 64, 67, 73 and 74 of CGST Act - It is deemed appropriate to direct the respondent No.1 to treat the present writ petition as an objection under Rule 159(5) of the Central Goods and Services Tax Rules, 2017 and decide the same within a week by way of a reasoned order after giving an opportunity of hearing to the petitioner - HC

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