GST: Commissioner empowered to authorize ‘arrest’ prior to Completion of Assessment, rules Gujarat High Court [Read Judgment]

The Gujarat High Court held that the Commissioner was empowered to authorize ‘arrest’ prior to completion of the assessment. The petitioner is the proprietor of a M/s Heugo Metal engaged in the business of trading and supply of the stainless steel and scrap and was using the godown. The Respondent authority along with the other […]

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