GST Officer cannot direct customers of assessee to stop further payments u/s 70

Sri Sai Balaji Associates Vs State of Andhra Pradesh (Andhra Pradesh High Court)

The challenge in this writ petition is to the notice under Section 70 (1) of GST Act, 2017 issued by the 3rd respondent to M/s. Sterlight technologies limited, Vishakapatnam who are the customers of the petitioner.

Impugned notice directing customers of petitioner to stop further payments to petitioner was issued under Section 70(1) of GST Act but not under Section 83 of GST Act. Section 70 (1) of GS

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