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Gujarat HC: Passing Provisional Attachments Order Under CGST Can’t be Delegated to Asst. Commissioner - (30 Jan 2020)

GOODS AND SERVICES TAX

Gujarat High Court has held that the Commissioner cannot delegate his powers of the passing of provisional attachments under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 to the Assistant Commissioner.

Tags : GUJARAT HIGH COURT   PROVISIONAL ATTACHMENTS   DELEGATION  

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