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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Initiation of recovery proceedings of Tax u/s 62 of the Land ...


High Court Confirms Tehsildar's Authority to Recover Tax Under Land Revenue Act, Upholds Nonbailable Warrant Issuance.

December 6, 2023

Case Laws     GST     HC

Initiation of recovery proceedings of Tax u/s 62 of the Land Revenue Act - It appears that the Petitioner has been labouring under a misconception that the Tehsildar Recoveries is not a competent authority to recover the tax amount from him by issuing writ of demand/ summon to the Petitioner as defaulter and, in default, to issue nonbailable warrant. - Recovery proceedings to continue - HC

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