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Case Name : Vishal Chauhan Vs Haryana State GST (Intelligence Unit) through Excise Taxation Officer-cum-Proper Officer (Punjab And Haryana High Court)
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Vishal Chauhan Vs Haryana State GST (Intelligence Unit) through Excise Taxation Officer-cum-Proper Officer (Punjab And Haryana High Court)

Without determination of Tax u/s 73/74 of GST provision, arrest cannot be made u/s 69 of CGST act-Punjab & Haryana High Court

Summary: In the case of Vishal Chauhan vs. Haryana State GST (Intelligence Unit), the Punjab and Haryana High Court determined that arrest under Section 69 of the CGST Act cannot occur without a prior tax determination under Sections 73/74 of the GST Act. Vishal Chauhan, the pr

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CA Santosh Dhumal, Practicing Chartered accountant In Navi Mumbai. over 9 years of extensive experience in GST audits, consulting, and advisory. He is renowned for his insightful analysis of GST provisions, procedural compliance, and recent legal updates, regularly contributing to TaxGuru and other View Full Profile

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