Tag Archives: RULE 159 cgst

No Attachment of Bank Accounts of Taxpayer in GST if supplier is not traceable : HC

By | April 8, 2020

No Attachment of Bank Accounts of Taxpayer in GST if supplier is not traceable During the pendency of any proceedings under section 62 (assessment of non-filers of returns) or section 63 (assessment of unregistered persons) or section 64 (summary assessment) or section 67 (inspection, search and seizure) or section 73 (determination of tax not paid… Read More »