Utkarsh Ispat LLP Vs State Of Gujarat
Date: December 16, 2022
Subject Matter
Provisional attachment: Taxable person can offer in lieu of movable property, any other immovable property
Summary
We noticed from the guideline issued by the Central Board of Indirect Taxes and Customs (CBIC) dated 23.02.2021 that the movable property, when is attached, the taxable person can offer in lieu of such movable property, any other immovable prop…
1. Petitioner is a Limited Liability Partnership (LLP) and is engaged in the business of manufacture and supply of goods like M.S. Billets (i.e. Mild Steel Billets). Petitioner No.2 is one of the partner of the petitioner. 2. Aggrieved by the communication dated 16.07.2022 received from the 3 rd respondent, whereby proposal of the petitioner to replace provisionally attached movable property in th…