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Provisional GST Attachment Requires Proceedings, Not Pre-Decisional Hearing: Karnataka HC
Case Law Details
- Case Name
- Principal Commissioner of Central Tax Vs Narasimhan Engineering Contractors Private Limited (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Principal Commissioner of Central Tax Vs Narasimhan Engineering Contractors Private Limited (Karnataka High Court)
No pre-decisional hearing is required before provisional attachment, however, attachment invalid if proceedings are not initiated as per GST Act
No Pre-Decisional Hearing Needed Before Provisional GST Attachment but GST Section 83 Attachment Invalid Without Initiation of Proceedings as per GST Act: Karnataka HC
The Karnataka High Court, in Principal Commissioner of Central Tax vs. Narasimhan Engineering Contractors Private Limited, established a key precedent regarding the applica...





