Attachment of accounts of the petitioner - recovery of tax dues ...
Court Sets Aside Account Attachment for Third-Party Tax Dues; Non-Compliance with Section 79(1) Cited.
October 5, 2023
Case Laws GST HC
Attachment of accounts of the petitioner - recovery of tax dues of the third party - Prescribed procedure u/s 79(1) not followed - order of attachment set aside - However, the operation of the accounts shall kept in abeyance for a period of 10 days from the date of the receipt of a copy of this order. The respondents are at liberty to issue appropriate notice in accordance with the provisions of the TNGST Act, 2017 of the TNGST Rules, 2017 - HC
View Source