Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
The HC held that the provisional attachment of the bank account was unsustainable following the filing of an appeal accompanied by the requisite pre-deposit under Section 107(7) of the CGST Act, 2017. The Court affirmed that the filing of the appeal with the pre-deposit automatically operates as a stay on the impugned order, thereby rendering the attachment ineffective. Consequently, the petition challenging the attachment was disposed of in favor of the appellant.
The HC held that the provisional attachment of the bank account was unsustainable following the filing of an appeal accompanied by the requisite pre-deposit under Section 107(7) of the CGST Act, 2017. The Court affirmed that the filing of the appeal with the pre-deposit automatically operates as a stay on the impugned order, thereby rendering the attachment ineffective. Consequently, the petition challenging the attachment was disposed of in favor of the appellant.
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