Case Law Details
Case Name : Messrs Kisan Mouldings Ltd. & Anr. Vs Union Of India & Ors. (Gujarat High Court)
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All High Courts Gujarat High Court
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Messrs Kisan Mouldings Ltd. & Anr. Vs Union Of India & Ors. (Gujarat High Court)
In the case of Kisan Mouldings Ltd. & Anr. vs Union of India & Ors., the Gujarat High Court quashed an order that led to the attachment of Kisan Mouldings Ltd.’s bank accounts due to procedural flaws under the GST Act. The petitioner argued that the tax authorities issued a summary order under Form GST DRC-07 on August 13, 2019, without an accompanying detailed order under Sections 73 or 74 of the GST Act, which govern tax recovery processes. The company contended that without such a detailed...
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