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CENEX GST UPDATE – 02.10.2020

  • Writer: Cenex Legal
    Cenex Legal
  • Nov 6, 2020
  • 1 min read

GST - s.83(2) - Provisional attachment order cannot outlive beyond one year - not issuing directions to bank reflects poorly on Revenue functioning - business environment impacted adversely: HC

GST - Finalization of assessment on the same day when matter was listed for hearing would militate against the requirement of natural justice: HC

GST - Filing of appeal and uploading of order are intertwined activities - Without the order being uploaded, petitioner could not file appeal electronically - manually filed appeal cannot be rejected on limitation: HC

 
 
 

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