HC Raps Commissioner for excessive exercise of power- GST- Section 83

Advertisement AJE India Private Limited Vs Union of India and ors. (Bombay High Court) We have perused the original record produced by Mr. Mishra which discusses about investigation under section 67 and therefore, the need to take action under section 83. Whether recourse to section 83 is warranted at this stage has not been dealt with in the record. Merely because there is a proceeding under section 67 would not mean that recourse to such a drastic power as under section 83 would be an automatic consequence, more so when petitioner has cooperated with the investigation. That apart, section...