Attachment Without Notice Under CGST Section 74 is Inappropriate: P&H HC

Nova Publications & Printers Pvt. Ltd. Vs Union of India and others (Panjab And High Court) In the case of Nova Publications & Printers Pvt. Ltd. vs Union of India, the Punjab and Haryana High Court addressed the legality of attachment proceedings initiated under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 without prior notice under Section 74 of the Act. The petitioner argued that their account was attached without receiving any notice under Section 74 of the CGST Act, which they claimed rendered the attachment illegal and unjustified. Section 83 of the CGST Act ...