Attachment of property - allegation against the petitioner ...

Case Laws GST

May 31, 2021

Attachment of property - allegation against the petitioner company is that the petitioner company had fraudulently availed input tax credit on fictitious invoices to discharge the GST liability - petitioner submits that Section 67 cannot be against the future receivables so as to strangulate the entire business module of the petitioner - the attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution of India - Order of attachment vacated subject to conditions - HC

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Attachment of property - allegation against the petitioner ...

Case Laws GST

May 31, 2021

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