Attachment Order under Customs Act for Service Tax Recovery is invalid

Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court) Issuance of attachment order under provisions of Customs Act for recovery of Service Tax dues is not valid In a landmark decision, the Hon’ble Madras High Court in Zest Buildtek Promotors v. Deputy Commissioner of GST and Central Excise [W.P. No. 12349 of 2023 dated February 19, 2024], quashed an attachment order issued under the Customs Act for the recovery of Service Tax dues. The Hon’ble Madras High Court quashed the attachment order passed against the Assessee, thereby holding that, the issu...