GST Recovery Action Before Tax Liability Determination is invalid: Madras HC

Noordeen Enterprises Vs Additional Director General Directorate of GST Intelligence (Madras High Court) The Madras High Court disposed of a batch of writ petitions in which the petitioners sought directions to the GST authorities to issue “No Objection Certificates” regarding receipt of payments from customers to whom they had supplied goods. The petitioners contended that the Directorate General of GST Intelligence (DGGI) had issued letters to their customers directing or influencing them to remit amounts due to the petitioners directly to the GST authorities. One such instance involved a...