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Case Law Details

Case Name : MJ Bizcrafts LLP Vs Central Goods And Services Tax (Delhi High Court)
Appeal Number : W.P.(C) 11501/2024
Date of Judgement/Order : 21/08/2024
Related Assessment Year :
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MJ Bizcrafts LLP Vs Central Goods And Services Tax (Delhi High Court)

Delhi High Court held that formation of opinion on the basis of material is necessary for exercising power of provisional attachment under section 83(1) of the CGST Act. Provisional attachment justified as exercise of estimating value of GST conducted.

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