GST
- Hon’ble High Court of Bombay held that, Chairman and Managing Director cannot plead for exemption from appearance before GST authority when any summons is issued under GST Act to them as they are aware of facts and circumstances as they have signed and verified the petition on oath which implies that they are in possession of broad knowledge of the business transactions.
- Power on provisional attachment under Section 83 of CGST Act is serious and harsh in nature and thus it should not be used as a tool to harass any taxpayer. High Court of Gujarat orders lifting of provisional attachment of bank account subject to conditions.
- Hon’ble High Court of Jharkhand held that SCN issued without striking out the irrelevant particulars was vague in nature. Further Summary of order passed within 5 days of issuing summary of SCN without granting any opportunity of hearing was not sustainable and thus the matter was remanded for fresh adjudication.
