Lawgics – Judgment No. 175
Synopsis: Section 83(1) mandates that any provisional attachment order must contain reasons for the Commissioner’s decision to protect the government’s revenue and failure to provide such reasons renders the provisional attachment order invalid.
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Author and Advocate Ms. Nidhi Aggarwal is presenting GST case law/judgment in simplified manner under the title “Lawgics”. The judgment /case law is interpreted in simplified manner with a vision to spread knowledge of complex GST law amongst the taxpayers, tax professionals, students and knowledge seeker.
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