https://www.taxtmi.com/caselaws?id=402737 The court examined whether the mere decision to issue a notice or form an opinion on tax payment is sufficient to initiate proceedings under Section 74 of the CGST Act. It was held that the communication of the notice to the concerned person is crucial before proceedings can be considered pending for the purpose of exercising the power of attachment under Section 83(1) of the Act. The matter is adjourned for further hearing on 15th January 2021 to allow time for responses and preparations. en-us Thu, 07 Jan 2021 00:00:00 +0530 Sat, 22 Mar 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402737 The court examined whether the mere decision to issue a notice or form an opinion on tax payment is sufficient to initiate proceedings under Section 74 of the CGST Act. It was held that the communication of the notice to the concerned person is crucial before proceedings can be considered pending for the purpose of exercising the power of attachment under Section 83(1) of the Act. The matter is adjourned for further hearing on 15th January 2021 to allow time for responses and preparations. Case-Laws GST Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402737