Case Law Details
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 the provisional attachment of property to avoid evasion of tax by the taxpayer. In the present case, the Madras High Court held one of the important aspects regarding the attachment of the property.
Facts of the Case:
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