Case Law Details
Case Name : Sterne India Pvt. Ltd. Vs Union of India (Karnataka High Court)
Appeal Number : Writ Petition No. 12875 of 2020 (T-RES)
Date of Judgement/Order : 08/09/2021
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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Sterne India Pvt. Ltd. Vs Union of India (Karnataka High Court)
Karnataka High Court quashes Provisional Attachment of Bank Accounts under GST In the matter of Sterne India Pvt. Ltd. Vs Union of India and others, Writ Petition no. 12875/2020 vide its judgment dated 08.09.2021. Advocate for the Petitioner was Sh. Dharmendra Kumar Rana.
GST Sections/Rules: Section 74 CGST Act, 2017, Section 83 CGST Act, 2017, Section 107 CGST Act, 2017 and Rule 159(5) of CGST Rules, 2017
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Of contextual relevance(: comment posted @https://taxguru.in/…/gst-refund…/comment-page-1/…
wrt the concept of ‘may’ and its inherent potential for misuse, unwittingly or otherwise, by an authority, of ‘Discretion’ impliedly vested in any , among others , administrating authority of a statute !?!
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