CGST Rules | Remedy Under Rule 159(5) Against Provisional Attachment Must Be Availed Before Approaching Court: Allahabad High Court

Upasna Agrawal

4 Aug 2023 4:25 PM IST

  • CGST Rules | Remedy Under Rule 159(5) Against Provisional Attachment Must Be Availed Before Approaching Court: Allahabad High Court

    The Allahabad High Court has held that Rule 159(5) of the Central Goods and Service Tax Rules, 2017 which provides remedy to file objections against the attachment of property must be availed before approaching the Court.CGST Department carried out an investigation against 3 persons including the petitioner and her husband for availing and passing on wrong Input Tax Credit by creating...

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