Conceptial Trade Vs State Of Gujarat
Date: October 19, 2022
Subject Matter
Provisional attachment u/s 83 cannot be invoked in the absence of any stipulated proceedings
Summary
The impugned notice for provisional attachment was issued on 06.01.2022. There is no gainsaying that no proceedings were pending. The summons under section 70(1) of the CGST Act and GGST Act came to be issued only on 21.01.2022. The very invocation o…
In the facts and circumstances of the case and having regard to the request and consent of the learned advocates for the respective parties, the petition is taken up for final consideration. 1.1. Rule returnable forthwith. Learned advocate Mr. Krutik Parikh waives service of Rule on behalf of respondent – State and its authorities. 1.2 Heard learned advocate Mr.Naman Kinkhabwala for the…