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Calcutta HC: Authorities Undertaking Provisional Attachment Without Informing Bank, Contrary to Law - (27 Mar 2020)

GOODS AND SERVICES TAX

Calcutta High Court has held that Principal Additional Director General, Directorate General of Goods and Services Tax Intelligence (DGGI) and Additional Director General, DGGI are competent to pass orders under Section 83 of the Central Goods and Services Tax Act, 2017. The Court further stated that the authorities undertaking provisional attachment beyond 1 year without informing the bank is contrary to the law.

Tags : CALCUTTA HIGH COURT   AUTHORITIES UNDERTAKING PROVISIONAL ATTACHMENT  

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