Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Nitesh Jain Mangal Chand v. The Senior Intelligence Officer [W.P.No.18776 of 2022 dated April 3, 2023] held that, delay in issuing the Show Cause Notice ("SCN") cannot justify the continuation of the attachment under Section 83 of the Central Goods and Services Tax Act, 2017 ("the CGST Act"), which is itself provisional in nature.
Citation :
W.P.No.18776 of 2022 dated April 3, 2023
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