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Immovable property of assessee can’t be attached before expiry of statutory period of three months; HC directed to issue release order
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF TVL. MAXTILE AAC BLOCK V/s STATE TAX OFFICER , decided on 23-4-2024
👉 Issue:-
✔️ Can attachment was effected of assessee’s immovable property without waiting for statutory period of three months of appeal filing?
👉 The Hon’ble High Court Judgement:-
✔️ Where an order was issued against assessee by confirming tax proposal and assessee made requisite pre-deposit as per section 107 while filing appeal, and respondent attached immovable property of assessee even before expiry of statutory period of three months, respondent was to be directed to release said attachment within one week
Section 107 of Central Goods and Services Tax Act, 2017
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