Provisional assessment order lifted as no proceedings were pending under Section 73 and 74 of the CGST Act
Last updated: 24 August 2021
Court :
Gujarat High Court
Brief :
In M/s Mahavir Enterprise v. State of Gujarat [R/Special Civil Application No. 9586 of 2020 dated August 19, 2021], the Hon’ble High Court of Gujarat in its order has directed Assistant Commissioner of Sales Tax ('the Respondent No. 4') to lift the provisional attachment of the property of M/s Mahavir Enterprise ('the Appellant') under Section 83 of the Central Goods and Services Tax Act, 2017 ('the CGST Act').
Citation :
R/Special Civil Application No. 9586 of 2020 dated August 19, 2021
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Bimal Jain
Published in GST
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