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Gujarat HC: GST Officials Cannot Provisionally Attach Personal Properties of Partner - (25 Feb 2022)

GOODS AND SERVICES TAX

Gujarat High Court has quashed an order of provisional attachment, holding that the Goods and Services Tax officials cannot provisionally attach personal properties of a partner of a partnership firm without final determination about the liability of the firm, which is accused of wrongly availing input tax credit (ITC).

Tags : GUJARAT HIGH COURT   PERSONAL PROPERTIES OF PARTNER  

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