No Property Attachment under GST if Taxpayer Initiates Appeal Proceedings: Madras HC

Tvl. Maxtile AAC Block Vs State Tax Officer (Madras High Court) Introduction: In a significant ruling, the Madras High Court addressed the legality of provisional property attachment under Section 83 of the CGST Act, 2017. This article explores the court’s decision in the case of TVL Maxtile AAC Block Vs State Tax Officer, shedding light on key aspects regarding tax demand and recovery procedures. Background: We are aware of the Section 83 of the CGST Act,2017 pertaining to the provisional attachment of the property, where as a procedure of demand and recovery, the authorities initiates ...