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GST - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Inspection, search, seizure and arrest - Prohibition Order - ...


High Court Quashes Prohibition Order Due to Non-compliance with Notice Requirement under GST Act 2017, Section 67(7.

February 9, 2021

Case Laws     GST     HC

Inspection, search, seizure and arrest - Prohibition Order - Subsection (2) of Section 67 of the GST Act, 2017 - No notice has been issued till this date as contemplated under Sub-section (7) of Section 67 of the Act. There has been no extension also of the time period as provided under the proviso. - It can be said that the impugned order outlive its life. The same is hereby quashed and set aside. - HC

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