Tvl. Maxtile AAC Block Vs State Tax Officer
Date: April 23, 2024
Subject Matter
Provisional attachment of property cannot be done once an appeal is filed and pre-deposit is made under Section 107(7)
Summary
The case involved TVL Maxtile AAC Block Vs State Tax Officer and concerned the legality of provisional property attachment under Section 83 of the CGST Act, 2017. The taxpayer was issued a demand order due to a mismatch of Input Tax Credit (ITC) decl…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this writ petition, the petitioner seeks a direction for the release of attachment of the immovable properties bearing Survey Nos. 1305/4, 1305/4B, 1306/1B and 1306/2A2 are situated in Kamandoddi Village of Shoolagiri Taluk. 2. An order dated 30.05.2023 was issued against the petitioner by confirming the tax proposal pertaining to the discrep…