Rule 86A provides for Interim restriction of attachment, bi-parte hearing order should be passed to make it permanent
Last updated: 29 September 2021
Court :
Tripura High Court
Brief :
In M/s Sahil Enterprises. v. Union of India. [IA No.1/2021 with WP(C) No.531/2021 dated September 14, 2021],M/s Sahil Enterprises ("the Petitioner") has filed the current application seeking interim relief for removing the provisional attachment which was ordered by the Commissioner of Central Goods and Services Tax, under Rule 86A of Central Goods and Service Tax Rules, 2017 ("CGST Rules") vide Order dated May 21, 2020.
Citation :
IA No.1/2021 with WP(C) No.531/2021 dated September 14, 2021
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Bimal Jain
Published in GST
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