2020 (8) TMI 485

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....9283/2020 & 19285/2020 Exemption allowed, subject to all just exceptions. Accordingly, the applications stand disposed of. W.P.(C) No.5344/2020 & C.M.No.19284/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. Present writ petition has been filed challenging the orders dated 19th M....

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....2018 TOIL-2937 HC AHM-GST, wherein it has been held that in accordance with Section 83(1) of Central Goods and Services Tax Act, the Commissioner must record the reasons in writing to the effect that the petitioner would not be in a position to pay taxes after assessment proceedings are over before attaching any bank account or taking any such drastic action. He lastly states that attachment of th....