Kerala HC Modifies Order to Allow Appellant’s Business Operations During GST Proceedings

S.R Traders Vs Additional Director General (Kerala High Court) In a recent judgment dated 9.6.2023, the Kerala High Court addressed the concerns raised by S.R Traders in a writ petition (WP(C)No.12591 of 2023) against the provisional attachment of immovable properties and bank accounts under the Central Goods and Service Tax Act and Rules. The appellant contended that the orders were passed without due consideration and violated certain legal provisions. Despite the dismissal of the writ petition by a learned single Judge, the appellant appealed against the judgment. Background: The appellan...