The Gujarat High Court has held that the Commissioner ought not to have delegated his powers of provisional attachments under Section 83 of the CGST Act to the Assistant Commissioner. The ruling was made by a division bench comprising of members Justice J.B.Pardiwala and Justice Bhargav D. Karia in the case of Enprocon Enterprise Ltd. […]
The post Power to Pass Provisional Attachments Order under GST cant be delegated to Assistant Commissioner: Gujarat HC [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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