GST: Power under section 67 can be exercised during the pendency of proceedings

Adhunik Corporation Limited Vs Superintendent, Directorate General of Goods (Calcutta High Court) Introduction: Delve into the legal intricacies of the case between Adhunik Corporation Limited and the Superintendent under the CGST Act. This analysis examines the application of Section 83, provisional attachment, and the repercussions of concluded proceedings under Section 67. Detailed Analysis: The dispute revolves around the order of provisional attachment dated January 20, 2021, under Section 83 of the CGST Act. The case outlines the authority’s power to attach property during ongoing ...