R. J. Exim Vs Principal Commissioner, Central Tax, Meerut
Date: November 24, 2020
Subject Matter
Provisional attachment u/s 83 can be made even when only show cause notice has been issued
Summary
The writ petition was filed by the petitioners to quash the impugned orders dated 22.07.2020 and 05.02.2020 passed by the respondent no.2 in exercise of powers conferred under Section 83 of the Central Goods and Services Tax Act, 2017. The petitioner…
1. Heard learned counsel for the petitioners and Sri B.K.Singh. Raghuvanshi, learned counsel for the respondents. 2. This writ petition has been filed praying to quash the impugned orders dated 22.07.2020 and 05.02.2020 passed by the respondent no.2 in exercise of powers conferred under Section 83 of the Central Goods and Services Tax Act, 2017 . Petitioners have further prayed to issue a directio…