Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
HC invalidated provisional attachment of petitioner's bank account under Section 83 of MGST Act 2017. Court emphasized the draconian nature of provisional attachment powers, requiring strict fulfillment of statutory conditions and proper formation of Commissioner's opinion to protect revenue interests. The Joint Commissioner's order failed to demonstrate adequate material basis for concluding petitioner would defeat potential tax demands. The mere reference to GST Council's recommended amendment regarding "plant and machinery" terminology in Section 17(5)(d) was insufficient justification. Court found the attachment unjustified due to lack of substantive reasoning and evidentiary support. Petition disposed of with attachment order quashed.
HC invalidated provisional attachment of petitioner's bank account under Section 83 of MGST Act 2017. Court emphasized the draconian nature of provisional attachment powers, requiring strict fulfillment of statutory conditions and proper formation of Commissioner's opinion to protect revenue interests. The Joint Commissioner's order failed to demonstrate adequate material basis for concluding petitioner would defeat potential tax demands. The mere reference to GST Council's recommended amendment regarding "plant and machinery" terminology in Section 17(5)(d) was insufficient justification. Court found the attachment unjustified due to lack of substantive reasoning and evidentiary support. Petition disposed of with attachment order quashed.
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