Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Validity of provisional attachment of the Petitioner’s bank account - Despite the petitioner's contentions, the High court determined that substantial material existed for the Commissioner to form an opinion in favor of the attachment. The court emphasized that the petitioner failed to confront the department with sufficient evidence against the action under Section 83 of the CGST Act. Furthermore, the court noted the issuance of a Show Cause Notice with abundant material supporting a tax demand against the petitioner. Considering these factors, the court rejected the petitioner's challenge to the provisional attachment.
Validity of provisional attachment of the Petitioner’s bank account - Despite the petitioner's contentions, the High court determined that substantial material existed for the Commissioner to form an opinion in favor of the attachment. The court emphasized that the petitioner failed to confront the department with sufficient evidence against the action under Section 83 of the CGST Act. Furthermore, the court noted the issuance of a Show Cause Notice with abundant material supporting a tax demand against the petitioner. Considering these factors, the court rejected the petitioner's challenge to the provisional attachment.
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