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    Assignment of leasehold rights treated as transfer arising from land, with GST held not leviable on the transaction.
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      Provisional attachment of current account of petitioner - Period...

      Petitioner's Account Attachment Exceeds One Year; File Objections u/r 159(5) CGST Rules Within Two Weeks.

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      GSTAugust 2, 2023Case LawsHC
      Provisional attachment of current account of petitioner - Period of one year has passed - partially the petitioner herself is to be blamed - Since the bank account of the petitioner has remained attached since April 2022, it is deemed appropriate to direct the petitioner to approach the respondent no. 1 within two weeks from today, under Rule 159 (5) by filing objections the respondent no. 1 shall make all endeavour to take a decision thereupon as per law expeditiously preferably within three weeks of filing such objection under Rule 159 (5) of the CGST rules, 2017. - HC

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      ActsIncome Tax