Tag Archives: SECTION 83.gst

Provide Copy of Reasons for ordering provisional attachment in GST : High Court

By | March 10, 2022

Provide Copy of Reasons for ordering provisional attachment in GST : High Court HIGH COURT OF BOMBAY Originative Trading (P.) Ltd. v. Union of India R.D. DHANUKA AND S.M. MODAK, JJ. WRIT PETITION NO. 3786 OF 2021 FEBRUARY  28, 2022 Prithviraj Chaudhari and Aansh Prashant Desai for the Petitioner. Jitendra B. Mishra for the Respondent. ORAL JUDGMENT [ PER R.D.DHANUKA, J] :-… Read More »

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 »