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GST - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Power u/s 83 as well as under Section 5(3) off KGST Act - ...


Court Grants Interim Relief on Bank Account Attachment Powers Under KGST Act Sections 83 and 5(3.

May 25, 2021

Case Laws     GST     HC

Power u/s 83 as well as under Section 5(3) off KGST Act - designation of proper officer in terms of Sections 83(1) and 5(3) of the Act be adjudicated upon - Power to attach bank accounts - Interim Relief granted - the challenge as regards delegation under Section 83 of the Act by the Commissioner to other person would remain an academic question which need not be adjudicated in the present case and may be dealt with in an appropriate case. - HC

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