Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The High Court considered the legality of attachment proceedings u/s 83 of the Central GST Act, 2017 without serving notice u/s 74. The Court found that no notice u/s 74 was issued to the petitioner, leading to the locking of the petitioner's account and Electronic Credit Ledger, severely impacting the business. The Court emphasized that attachment should be a last resort and should follow search and seizure proceedings u/s 74. Since notice u/s 74 was not issued, the Court allowed the petition, revoked the attachment order, and ordered the release of the Electronic Credit Ledger. Petition was allowed.
The High Court considered the legality of attachment proceedings u/s 83 of the Central GST Act, 2017 without serving notice u/s 74. The Court found that no notice u/s 74 was issued to the petitioner, leading to the locking of the petitioner's account and Electronic Credit Ledger, severely impacting the business. The Court emphasized that attachment should be a last resort and should follow search and seizure proceedings u/s 74. Since notice u/s 74 was not issued, the Court allowed the petition, revoked the attachment order, and ordered the release of the Electronic Credit Ledger. Petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
