The Bombay High Court has held that no provisional attachment under Section 83 of the CGST Act can be made in absence of any specific proceedings pending against such taxable persons. In the recent case i.e. Kaish Impex Private Limited v. Union of India and ors., The Petitioner- Kaish Impex Private Limited is a Company […]
The post No Provisional Attachment under CGST Act when there is no Pendency of any Specific Proceedings: Bombay HC [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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