Nova Publications & Printers Pvt. Ltd. Vs Union of India and others
Date: May 28, 2024
Subject Matter
Not appropriate to continue provisional attachment when no further action u/s 73/74 is taken post search proceedings
Summary
The petitioner argued that they had not been served with any notice under Section 74 of the Central GST Act, 2017, and therefore, the attachment proceedings initiated under Section 83 of the Act were illegal and unjustified. The court found that the…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT Learned counsel for the petitioner submits that the petitioner was not served with any notice under Section 74 of the Central GST Act, 2017 (for short, ‘the Act of 2017’) and the attachment proceedings initiated under Section 83 of the Act of 2017, therefore, is illegal and unjustified. The attachment of account should be…