Attachment of property while exercising the power to access the ...

Case Laws GST

September 23, 2020

Attachment of property while exercising the power to access the premises u/s 71(1) - The plain reading of Section 83 of the Act would indicate that the powers can be invoked during the pendency of proceedings u/s 62, 63, 64, 67, 73 and 74 of the Act - There is no power vested in the authorities to invoke the provisions of Section 83 during the pendency of the proceedings instituted u/s 71(1) of the Act. - HC

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Attachment of property while exercising the power to access the ...

Case Laws GST

September 23, 2020

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