No Bank Account Attachment Order Under Section 83 Of CGST Act

MOHAN ARYA , Last updated: 18 January 2021  
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Section 83 read with section 159(2), and the form GST DRC-22 show that a proceeding has to be initiated against a specific taxable person, an opinion has to be formed to protect the interest of Revenue an order of provisional attachment is necessary. Section 83 of GST CGST ACT lay down the fo

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MOHAN ARYA
(MBA)
Category GST   Report

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