Validity of provisional attachment order - on perusal of the ...

High Court Nullifies GST Attachment Order for Lack of Specific Reasons, Protecting Parties' Rights to Contest Effectively.

January 2, 2024

Case Laws GST HC

Validity of provisional attachment order - on perusal of the provisional attachment order issued under Form GST DRC 22 r/w Rule 159(1), it does not contain any reasons except mentioning that in order to protect the interest of the revenue and in exercise of the powers conferred U/s 83 of the Act the said order was issued. Needles to emphasize that reasons are live-nerve of any order of the public authority, without which the effected party cannot effectively oppose and submit his stand. - Attachment proceedings set aside - HC

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Validity of provisional attachment order - on perusal of the ...

High Court Nullifies GST Attachment Order for Lack of Specific Reasons, Protecting Parties' Rights to Contest Effectively.

January 2, 2024

Case Laws GST HC

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