Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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HC held that the impugned provisional attachment of the Petitioner's bank accounts was valid insofar as the exercising officer is concerned: Notification No. 14/2017 dated 1 July 2017 accords the rank of Principal Commissioner, GST to the Principal Additional Director General, DGGI, thereby conferring competence under section 83, CGST Act, 2017 to issue provisional attachments. The Petitioner's challenge to the officer's authority was rejected as unsustainable. The HC nevertheless permitted the Petitioner to file fresh objections to the provisional attachment; upon such filing the authority must communicate its reasons for the attachment to the Petitioner within two weeks. Petition dismissed as disposed.
HC held that the impugned provisional attachment of the Petitioner's bank accounts was valid insofar as the exercising officer is concerned: Notification No. 14/2017 dated 1 July 2017 accords the rank of Principal Commissioner, GST to the Principal Additional Director General, DGGI, thereby conferring competence under section 83, CGST Act, 2017 to issue provisional attachments. The Petitioner's challenge to the officer's authority was rejected as unsustainable. The HC nevertheless permitted the Petitioner to file fresh objections to the provisional attachment; upon such filing the authority must communicate its reasons for the attachment to the Petitioner within two weeks. Petition dismissed as disposed.
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