Utkarsh Ispat LLP Vs State Of Gujarat
Date: January 27, 2022
Subject Matter
Raw materials and inputs required for the production or finished goods should not normally be attached by the department u/s 83
Summary
As far as possible, the authority should ensure that the attachment does not hamper the normal activities of the taxable person. It has been clarified that the raw materials and input required for the production or finished goods should not normally…
By this writ application under Article 226 of the Constitution of India, the writ applicant, a registered partnership firm, through one of its partners, has prayed for the following reliefs: “a) To quash and set aside the following orders of provisional attachment of properties in FORM GST DRC-22 dated 25.11.2021, 26.11.2021 and 27.11.2021 issued by Respondent No.3 as the same being de…