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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Provisional attachment of properties - Section 83 of the Central ...

Case Laws     GST

December 6, 2021

Provisional attachment of properties - Section 83 of the Central Goods and Services Tax Act, 2017 - The Court chooses not to enter into the arena of the merit at this stage when the hearing has already been concluded, however, noticing that there are certain obligations to be fulfilled by the company, it is deemed appropriate that the respondent authority shall deliver the order of the hearing, concluded of the show cause notices, within 10 days of the receipt of the copy of this order. - HC

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