GST: Section 67(6) application can be preferred only after appeal filing

Jay Goa Traders Vs. State of Gujarat (Gujrat High Court)

High Court held that application u/s 67(6) CGST Act, 2017  could have been preferred only after filing of the appeal under Section 107 of the Act. Be that as it may, if an appeal is filed, the authority concerned shall immediately take up the application filed by the writ applicant for provisional r

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