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GST - Highlights / Catch Notes

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Provisional attachment of goods - bogus invoices - writ court ...


Court Deems Challenge to Provisional Attachment Premature; Respondent's Objections u/r 159(5) Unresolved.

August 27, 2021

Case Laws     GST     HC

Provisional attachment of goods - bogus invoices - writ court granted relief to the respondent - as on date, the respondent have not complied with the order passed by this Bail Court and the objections filed under Rule 159(5) of CGST Rules have not been disposed of by passing a reasoned order - The respondent, having sought for lifting the attachment by filing representation/objection dated 18.03.2021, ought to have pursued the same. Without pursuing the said objections, a challenge to the provisional attachment order has to be held to be premature. - HC

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