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GST - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

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

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